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Tax Disputes Resolution Via Administrative Means

حل المنازعات الضريبية بالطريق الإداري

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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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 tax 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.



References used
النجار، إبراهيم. نحو تفعيل المرحلة الإدارية لتسوية المنازعات الضريبية.الإسكندرية، 2008, 170.
قانون الضريبة على الدخل 24 لعام 2003 ، الخاص بالنظام الضريبي في الجمهورية العربية السورية.
التعليمات التنفيذية لقانون الضريبة على الدخل 24 لعام 2003.
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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.
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.
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 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.
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.
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