الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص The subject of this research is about a unified tax measures to connect and collect income tax and sales, and derives this importance of the position occupied by the procedures for linking and collection, which is one of the most important elements of the process of tax; because of their importance in determining the tax status for the taxpayer in accordance with specific measures provided by law, and that the deficiencies which threatens all the efforts of tax administration, as well as their importance in achieving a balance between protecting the rights of taxpayers and the guarantees and bear the financial burden on the basis of justice and equality, and protect the rights of the state in the requirement and the composition of tax revenues to meet public expenditure. Moreover, the reasons for choosing this topic the need to pass a unified law for tax procedures under incorporation of general tax and sales. where are the legal rules of procedure of tax legislation of special importance not less than sustentative rules. So, it was divided into an initiative subject and three major sections. And the initiative section exposure for the scope of the constitutional tax base; because of going of the elements and components of the tax basic, the sustentative rules and procedural. As well as other additional elements which will be required to apply the law and which can decide through regulations and ministerial decisions or administrative instructions in many of provisions of supreme constitutional court of an explicit violation of the principle of legal tax; leading to the instability of tax centers for fenders and increase the public burdens on the shoulders of the state from the effects of the rules of the unconstitionality of the text of tax. It is also the statement of principles established by the supreme constitutional court in the field of tax. Through its importance to take into account violate the principle of legal tax base tax. The first chapter subjected to the provisions of the genital procedures for cone cringing collecting the tax, and discussed in the stand on the technical organization of the idea of connecting and collecting the tax, together with the application timetable For the rule of procedure, and the body vested with jurisdiction processes of linking and collection, and the nature of the authority of the tax administration about the processes of linking and collection. In the second chapter is the study procedures connectivity and collection application to income tax and sakes in terms of the offer to what the legal status of the taxpayer’s “inception” and its components”, the procedure and the application of provisions of the income tax law No. 91 of 2005, and tax law sales No. 11 of 1991, as amended, and in light of the jurisprudence and the judiciary. And we ended up in the theirs chapter with presenting the problems of liking farceurs and collection of income tax and sales under the merger and these problems with regard connectivity and procedures including these related to collection procedures, which carries with it the theortical and practical justifications for the introduction of a unified tax procedures |