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Register a new userالأساليب البديلة لحل المنازعات الضريبية
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Authors
محمد الحلاق( باحث )
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تنهض الدولة بمهمة أساسية هي اتباع الحاجات العامة، و هذا ما يتحقق من خلال قيامها بخدمات تؤدى إلى المجتمع كله. و مثل هذه الخدمات لا بد لتمويلها من وسيلة تتماشى مع طبيعتها، و لعل الضريبة هي خير وسيلة لتحقيق هذا الهدف. و لما كانت الضريبة فريضة إلزامية يلتزم الممول بأدائها إلى الدولة بغض النظر عن المنافع التي تعود عليه من جراء خدمات الدولة فإنها بذلك تعد الوسيلة الملائمة لتمويل خزينة الدولة.
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References used
رفيق الاختيار: "الضريبة على الدخل: أصول محاسبتها وتحققها" ج 1، المطبعة الجديدة، دمشق 1963
المرسوم التشريعي رقم /564 / لعام 1994 الذي أصبح القانون رقم /656 / لعام 1994.
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The present research addresses one of the new and important financial and taxation
issues, namely: the resolution of tax disputes via administrative means. It seeks out to find
resolutions for tax disputes that arise between the taxpayer and the ta
x administration when
applying the revenue law where administrative committees formed for that purpose would
undertake resolving these disputes before being referred to the judicial stage in order to
lessen the burden laid upon the judicial stage. This research discusses the importance of
identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to
tax disputes between taxpayers and tax administration.
The study attempts to explain the concept of objection, its conditions and effects. The
research also addresses the administrative committees specialized in resolving tax disputes
in the administrative stage shedding the light on their formation, mechanism of work,
decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and
best solutions for the problems facing both the taxpayer and the tax administration in
resolving tax disputes arising between them via administrative means.
يمتاز موضوع الدعوى الضريبية بأهمية كبيرة على الصعيد العملي، فقد تثور منازعات بصدد تطبيق قانون الضرائب، تتعلق بربط الضريبة على المكلف و مدى اتساقها مع القواعد القانونية و الأساس القانوني للتكليف، و هذه المنازعات يمكن حلها بطرائق ودية بين المكلف و الإد
ارة المالية، كذلك يمكن حلها عن طريق القضاء.
و للدعوى الضريبية خصوصيتها فهي دعوى إدارية تمس الذمم المالية للأفراد و الدولة، لذا لا بد أن تتسم ببعض السرعة و السرية. و لندرة الدراسات حول موضوع الدعوى الضريبية رغم أهميته تلك آثرنا مناقشته من خلال هذا البحث، فسلطنا الضوء على ماهية هذه الدعوى من حيث خصائصها و أطرافها و أسبابها، و إجراءاتها و الأصول المتبعة في رفعها أمام القضاء السوري.
This paper seeks to compare how the administrative disputes are seen before the
Supreme Constitutional Court in relating to allegation of a Non-constitutional law or
regulation relates to adjudicate in the case seeing before the Administrative Cour
t or the
Supreme Administrative Court in Jordan and Egypt.
Therefore, this study aims to highlight how the administrative disputes are seen
before the Supreme Constitutional Court in relating to allegation of a Non-constitutional
law or regulation relates to adjudicate in the case seeing before the Administrative Court or
the Supreme Administrative Court.
It is true that prior to the enacting of the Administrative Justice Act No. 27 of 2014 ,
the Jordanian legislator used to deal with the High Court of Justice as one of the special
judicial authorities, which may raise the case of allegation of unconstitutionality directly,
similar to the Court of Cassation.
Unlike the substantive Court which sees the case, the Jordan legislator obliged it to
raise the allegation of unconstitutionality to the Court of Cassation. The Court of Cassation
will decide whether to raise the appeal of unconstitutionality or not.
As for the Egyptian context, Egypt depends on the law of the State Council No. 48 of
1979. This law 1979 entrusted to Court of Administrative Justice Administrative Court and
the Supreme Administrative Court to raise alleged unconstitutionality law directly to the
Supreme Constitutional Court.
The importance of proof of nationality derives from the importance of nationality itself and in terms of it being the adaptation of the individual’s life in the state and in the international community. The individual’s need to prove his nationality
is related to his daily life as much of his rights, obligations, actions, and relations with others depend on it. The importance of proving nationality does not seem necessary only when a judicial dispute over a person’s nationality arises, but it also takes place outside the framework of the judicial dispute and in every case in which it is necessary to prove the person’s nationality status, whether to defend his interests or confront others or to determine his treatment in terms of rights and obligations With regard to the various authorities and authorities in the concerned countries or before other countries.
The tax breaks are a policies, tax systems, which is awarded
to individuals and companies for a variety of purposes,
including an investment, and directed towards specific areas
attract
Tax breaks have multiple effects on the investor, in the sta
ges
of making an investment decision, for example, it has an
impact when preparing the preliminary feasibility study to
prove the initial validity for the investment project.
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