published by Aِl-Baath University
in 2017
in
and research's language is
العربية
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Abstract in English
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.