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Register a new userالنزاع الضريبي أمام القضاء السوري
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محمد الحلاق( باحث )
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إن أهمية البحث في موضوع المنازعات الضريبية تبدو من الناحيتين النظرية و العملية، و إن التقدم الاقتصادي و ما أحدثه من تعديلات مختلفة في الهيكل الاقتصادي نتيجة ما طرأ على العلاقات بين مختلف الفئات الاجتماعية و قطاعات هذا الهيكل من تغيرات تراوحت أبعادها عمقًا و اتساعا من مجتمع إلى آخر بل ضمن المجتمع نفسه من وقت إلى آخر و من الطبيعي أن يترتب على ذلك أن تأتي الضريبة مختلفة تبعًا لاختلاف النظام الاقتصادي و الاجتماعي و السياسي القائم في الدولة..
No English abstract
References used
د. الياس يوسف، القضاء الإداري، القسم العملي، الطبعة الرابعة، مطبعة جامعة دمشق، .1991
برهان الدين جميل، المالية العامة، دراسة مقارنة، دار طلاس، طبعة أولى 1992
د. عصام بشور، المالية العامة والتشريع المالي، مطبعة جامعة دمشق، الطبعة الخامسة .1992
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The right of defense can be considered as natural rights, and the most important fair
trial guarantees. It is also an inherent right at the center of public individual rights. It has
not only created in favor of the individual but also for the bene
fit of society as a whole.
There is no justice when accused people do not have a full right of defense and where not
possible to verify the truth. This means that enabling the accused to defend himself does
not mean that the punishment is over, but means to emphasize the fundamental pillar of
justice that will reassure the individuals to the proper functioning of mechanisms in
carrying out its mission, and this would remove any doubts about injustice suspicion when
Jurisdiction will announce the accused conviction, also removing the suspicion of
complacency while deciding his innocence.
Therefore, search in protecting the right of the accused to defend himself is not
intellectually luxury, but generally speaking, it is searching in more accurate and the most
complex legal issues, it is a dive in the depths, to stick to legitimacy in a centre of obstacles
is not easy to overcome. Building on the above, we can say that the accused practice of his
right to defend himself, remains inadequate to achieve the purpose if it is not criminally
reinforced. And to enable the exercise of the right of accused to defend himself, the penal
legislator decided to develop a set of substantive rules incriminating and justified, meaning
the dedication of this right to proceed without fear or shame. The accused is in great need
to exercise his right of defense under the umbrella of the criminal protection, and this will
protect him of the treachery of his defense and ensures that his rights will not be exploited
because of the weakness of his position, and the lack of his experience, and the conflict
hostile facing him. To find out the aspects of this protection two sections have been
developed in this research: the first section devoted to the study of the criminal substantive
rules, while the second was created to the study of the justified substantive rules. The aim
of this is to show the criminal aspects of protection of the right of the accused to defend in
court.
حق الدفاع
القضاء الجزائي
الخصومة الجزائية
السر المهني
الأمين على السر المهني
كتمان السر
جريمة إفشاء الأسرار
أسباب التبرير
الإفشاء الوجوبي
الإفشاء الجوازي
right of defense
criminal justice
criminal litigation
professional secret
Secretary to professional secrecy
confidentiality
the crime of divulging secrets
the reasons for justification
obligatory disclosure
disclosure of the permissible
المزيد..
The procedures for filing an annulment lawsuit in many countries are distinguished from the procedures for filing other lawsuits stipulated in the Code of Civil Procedure, and thus they do not constitute an exception to these procedures as much as th
ey represent an independent and basic system in which the administrative judge does not consider the need to refer to the Code of Procedure in the case of The absence of the text or its ambiguity derives its rules from the nature of treacherous disputes and the necessities of the functioning of public utilities
This study focused on the large taxpayers, or senior taxpayers in the tax community,
and how to tax them in accordance with the legislation, given the importance of this
segment for its huge tax revenues for the Public Treasury compared to the rest
of the
taxpayers as well as the importance of the sectors in which this segment operates (banks -
Insurance companies - telecom companies - oil companies). This paper starts by assessing
the concept of large taxpayer, and the characteristics of this segment and international and
the Syrian standards followed in identifying them. The study examines whether the Syrian
tax legislation gave them a special taxation treatment different from the rest of taxpayer
slices, and whether this treatment is actually implemented on the ground in the large
taxpayer unit specified by Resolution No. 2428, dated / 23/8/2006. In order to achieve this
goal, the researcher designed a questionnaire composed of 20 questions distributed to a
sample comprised of a number of unit staff large taxpayers in Damascus, as well as a
number of senior taxpayers (persons- person companies –capital companies). The study
found that the Syrian tax legislation has singled out this group by rules distinct from the
rest of the taxpayer segments. However, this special treatment has been applied in part and
did not apply fully on the ground. The study also offers a set of recommendations that
could help both the tax administration and scholars in Syria.
The administrative judiciary is specialized with halting the
implementation of the defected administration resolutions with
unlawfulness to provide protection for people who are subject to
these resolutions. However such protection requires the av
ailability
of several conditions which are required by the administrative
judiciary lest prohibiting any abuse in halting the implementation of
the administration resolutions, or disabling them without
reasonable cause. As this research will introduce and discuss the
concept of these conditions and their influence on halting the
implementation.
برزت العولمة في الساحة الدولية لتعبر عن ظاهرة عالمية هي ظاهرة التهرب الضريبي الدولي، التي لم تكن لتصل إلى ماهي عليه الآن لولا وجود عوامل مساعدة، و أخرى وفرت لها المناخ المناسب و الملائم لتتطور، من بينها ظهور الشركات متعددة الجنسيات التي تهدف من خلال
استثماراتها إلى جني أكبر قدر ممكن من الأرباح و تخفيف أعبائها بالتهرب من أداء الضريبة باللجوء إلى آليات متعددة و هي: آلية الملاجئ الضريبية، آلية أسعار التحويل و آلية المنشأة الثابتة.
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