The legal security of the taxpayer to pay income tax in Palestine
Authors:
Article info
2019-02-26
2019-08-05
1135 - 1162
Keywords
- Legal security
- taxpayer
- Income Tax
Abstract
The aim of the research is to disseminate and develop awareness of the basic guarantees, monitoring, and taxation of taxpayers in the Universal Declaration of Human and Citizen Rights, the Basic Law (Constitution) and the tax law, and to strengthen them in support of tax reform efforts. The importance of such research stems from the importance of such guarantees in protecting the rights and freedoms of taxpayers, in addition to the importance of the financial, economic and social objectives of taxation and their role in achieving economic stability and social justice. A number of results have been reached through the research, the most important of which may be that the legislator grants the taxpayer a set of basic guarantees, monitoring and taxation. In contrast, the legislator has failed to guarantee certain guarantees that would provide sufficient security and legal protection to the taxpayer.
Owda, S. B. (2021). The legal security of the taxpayer to pay income tax in Palestine. An-Najah University Journal for Research - B (Humanities), 35(7), 1135–1162. https://doi.org/10.35552/0247-035-007-005
[1]S. B. Owda, “The legal security of the taxpayer to pay income tax in Palestine,” An-Najah University Journal for Research - B (Humanities), vol. 35, no. 7, pp. 1135–1162, Jul. 2021, doi: 10.35552/0247-035-007-005.
Owda, Salahldin Bani. “The Legal Security of the Taxpayer to Pay Income Tax in Palestine.” An-Najah University Journal for Research - B (Humanities), vol. 35, no. 7, July 2021, pp. 1135–62. Crossref, https://doi.org/10.35552/0247-035-007-005.
1.Owda SB. The legal security of the taxpayer to pay income tax in Palestine. An-Najah University Journal for Research - B (Humanities) [Internet]. 2021 Jul;35(7):1135–62. Available from: http://dx.doi.org/10.35552/0247-035-007-005
Owda, Salahldin Bani. “The Legal Security of the Taxpayer to Pay Income Tax in Palestine.” An-Najah University Journal for Research - B (Humanities) 35, no. 7 (July 2021): 1135–62. https://doi.org/10.35552/0247-035-007-005.
الأمن القانوني للمكلف بأداء ضريبة الدخل في فلسطين
المؤلفون:
معلومات المقال
2019-02-26
2019-08-05
1135 - 1162
الكلمات الإفتتاحية
- Legal security
- taxpayer
- Income Tax
الملخص
يهدف البحث لنشر وتنمية الوعي بالضمانات الأساسية، والرقابية، والجبائية الممنوحة للمكلفين في الإعلانات العالمية لحقوق الإنسان والمواطن، والقانون الأساسي (الدستور)، والقانون الضريبي، وتعزيزها دعماً لجهود الإصلاح الضريبي. وتنبع أهمية البحث من أهمية تلك الضمانات في حماية حقوق المكلفين وحرياتهم، إضافة لأهميه الأهداف المالية، والاقتصادية، والاجتماعية للضرائب، ودورها في تحقيق الاستقرار الاقتصادي، والعدالة الاجتماعية المرتبطة في تحقيق الأمن، والسلم والاجتماعي. وقد تم التوصل من خلال البحث لجملة من النتائج لعل أهمها قيام المشرع بمنح المكلف مجموعة من الضمانات الأساسية، والرقابية، والجبائية. وفي المقابل أغفل المشرع بعض الضمانات التي من شأنها أن توفر الأمن والحماية القانونية الكافية للمكلف.
Owda, S. B. (2021). The legal security of the taxpayer to pay income tax in Palestine. An-Najah University Journal for Research - B (Humanities), 35(7), 1135–1162. https://doi.org/10.35552/0247-035-007-005
[1]S. B. Owda, “The legal security of the taxpayer to pay income tax in Palestine,” An-Najah University Journal for Research - B (Humanities), vol. 35, no. 7, pp. 1135–1162, Jul. 2021, doi: 10.35552/0247-035-007-005.
Owda, Salahldin Bani. “The Legal Security of the Taxpayer to Pay Income Tax in Palestine.” An-Najah University Journal for Research - B (Humanities), vol. 35, no. 7, July 2021, pp. 1135–62. Crossref, https://doi.org/10.35552/0247-035-007-005.
1.Owda SB. The legal security of the taxpayer to pay income tax in Palestine. An-Najah University Journal for Research - B (Humanities) [Internet]. 2021 Jul;35(7):1135–62. Available from: http://dx.doi.org/10.35552/0247-035-007-005
Owda, Salahldin Bani. “The Legal Security of the Taxpayer to Pay Income Tax in Palestine.” An-Najah University Journal for Research - B (Humanities) 35, no. 7 (July 2021): 1135–62. https://doi.org/10.35552/0247-035-007-005.
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