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Register a new userTHE BASIC RIGHTS OF THE TAXPAYER
الحقوق الأساسية للمكلف بالضريبة
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سليمان الفندي( باحث )
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قمنا في هذا البحث بدراسة الحقوق الأساسية للمكلف بالضريبة و أهمها الحق في الاستعلام الضريبي و الحق في المنازعة بشقيها الإداري و القضائي بالإضافة إلى ذلك تناولنا في هذا البحث حقوق المكلف الشخصية و أهم تطبيقات هذه الحقوق.
we have examined the basic rights of the taxpayer, the most important of which is the right to tax information and the right to tax dispute, both administrative and judicial. In addition, we discussed the rights of the personal taxpayer and the most important applications of these rights.
References used
OECD: center for tax policy and administration: taxpayers Right and obligations, Practice Note,Tax Guidanceseries,Goop2
Predrag Goranovic, Taxpayers Right and Tax Administration in Montenegro, PHD,school of Economics, University of Montenegro, Podgorica
د. ثروت البدوي, النظم السياسية, دار النهضة العربية , القاهرة, 1994.
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The modern concepts of human rights crystallized after the world war It (1939 – 1945).After
the war put its heavy load, the independent countries established the united Nations organization.
This organization issued its charter which became one of
the first documents of the
international human rights. The charter stated the promotion of respecting human rights and the
basic freedoms of all people without any discrimination because of gender, language or religion,
and no difference between men and women. And since the charter lacked a list which deals in
detail with the human rights, the united Nations issued the international announcement of the
human rights on 10th December, 1948, which included the main principles of civilian, political,
economic, social and cultural rights as well as individual freedoms.
The reinforcement of the role of the united nations in preserving human rights came through
the adoption of the international treaty of civil and political rights and the international treaty of
economic, social and cultural rights in the year 1966. Those treaties provided the cover and the
legal protection for a lot of rights which the international declaration of the human rights stated.
Since then, many other treaties adopted different cases such as the treatment of prisoners, the
situation of refugees, women rights and children rights.
The application of the rules of the international law can be specified on both the internal
national level and the international level through the work and the mutual effect from countries and
with the help of national and international procedures. It is necessary that this is done through
modifying these rules according to the national law that is applied in each country. The application
of the legal rule in the national law plays a crucial role in applying the international rule in the field
of human rights. In order to comply with the international criterion of human rights, it is necessary
for the Arab countries to ratify the basic agreements of human rights, taking into consideration the
peculiarity of the history of the development of each country. These purposes should help in the
activity of the international and social organizations of human rights.
Ibn Kayem Al-Jawziyya, is Shams Al-Din Abu Abdullah Muhammad Ibn Abi Bakr
Ibn Ayyub Ibn Saad Zorai Damascus. (691/1291-751/1350).This researcher putted
important scientific facts in the reproduction, in a scientific manner, he wrote about
fertiliz
ation and how to already happening, so he earlier in European`s scientists in
ontogenesis theory, and that by saying: "The fetus creates from man`s water with
woman`s water" so he violated the preformation theory that prevailed in the Middle
ages for many years. He also spooked about pregnancy, signs ,duration, and clinical
diagnosis, and the movement of the fetus ant the his coup. As well as, he described
the order of the Extra-embryonic membranes, under the name of veils by saying:'
the one of the veils of this darkness cloaking his own, he mentioned the almighty
phases of creation and transfer of case, and mentioned darkness of veils at the
abdomen and the darkness of the uterus and the darkness of the placenta, the each
one of these veil on the fetus". Researcher came to a brief explanation of the stages
of embryonic development of human starting the sperm and then embryo and then
fetus inside the uterus, and form systems and organs to determine the form of the
newborn and of the whole, and how to exit born to new life.
After September 11th attacks, the USA launched its so called war on terrorism
using a number of legal and illegal means. Governmental and non-governmental
reports of international organizations have indicated that American military bases
have been
used as incarceration and military court sites.
Guantanamo is one of the most important American military base used in the
war against terrorism. Other military bases throughout the world, such as Bagram
base in Afghanistan, have been used for activities which exceed their traditional
military objectives. These bases have experienced violations of human rights and
international humanitarian laws.
Military bases have been converted into incarceration and torture centerswhich
witness serious violations of the international rights of prisoners. Prisoners have
been deprived of their simplest legitimate rights. Such violations have been criticized
by a number of regional and international organizations, which pressured the
American government to announce its decision to close Guantanamo.
The purpose of this study is:
a) To explore the impact of urbanization on population structure of urban
areas in Jordan.
b) To examine the relationship between rapid urban population growth
rates and housing needs, as well as the need for culture and sport youth
centers.
Determination of infertility cause and the quality of sperms in semen are the
most important factors when we want to choose the suitable method of therapy
of assisted reproduction techniques, which has been proven to be the most
effective method t
oday in the treatment of many cases of male infertility, and it
allows to choose the best sperm for Intracytoplasmic sperm injection technique
(ICSI).
In our study we tried to find a relationship between one of the semen
parameters with the other basic parameters, we studied the concentration
motility and morphology of sperms of 23 infertile men with oligozoospermia,
and 5 control cases for fertile men.
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