Legal regulation of the taxpayer's rights towards tax administration   (Comparative Study)

Saad K. Al-Rahimi, P.Dr.; Namaa Jiaaz, Yousef

	Legal regulation of the taxpayer's rights towards tax administration (Comparative Study)
AL- Mouhakiq Al-Hilly Journal for legal and political science
Article 1, Volume 9, Issue 2, 2017, Pages 9-44
Authors
P.Dr. Saad K. Al-Rahimi; Yousef Namaa jiaaz
Abstract
The legal regulation of the taxpayer's rights towards the tax administration necessitates a statement and clarifications to the taxpayers of the rights of the direction of the tax administration, and that these rights are related to the person in charge, and represent all that can be claimed by the taxpayer take into account his own interest in not charging the tax burden beyond his capacity mandate, These rights are determined for the situation of the special taxpayer associated with his person and related to his surroundings. These rights include the right of the taxpayer to carry out his business and economic activities in such a manner as to enable him to achieve his legitimate purposes. The tax administration shall, in turn, obligate the tax administration to keep the activities of the economic commissioner confidential and to the extent that it achieves the guarantees of this confidentiality. A part of the rights is also related to the taxpayer's private money, ie rights that affect the taxable income of the taxpayer, which is the expenses and expenses incurred by him for the purpose of obtaining his income, the expenses he spends for the purpose of increasing his income or maintenance and maintenance, and may cause losses resulting from the exercise of his activities Which is a financial burden that must be taken into consideration when placing his income subject to income tax, as well as exempt from this income from being subjected to tax either partially or exclusively for temporary or permanent purposes and to alleviate the taxpayers and to encourage economic, social and political activities. The tax law regulates the taxpayer's rights of a procedural nature. These rights are the right of the taxpayer to be in contact with all tax legislation, instructions and administrative decisions of his own, to enable him to determine his rights and obligations. It is also the rights of the taxpayer is the obligation of the tax administration to properly apply the legal base and to recover the tax payments in excess of what is owed to the public treasury The legal organization of the taxpayer's rights was studied in the direction of the tax administration in two cases where the first study examined the rights of the personal and objectively charged and in the second part the rights of the taxpayer of a procedural nature. Finally, we reached a set of recommendations, such that when the taxpayer loses, he is required to fill his loss from any other source of income and in any period of time until his loss is fully paid. We have also concluded that the inclusion of amounts of voluntary contributions, legal expenses and insurance premiums are included in the expenses that must be used to obtain income and should be included in the exemptions clauses.
Keywords
LEGAL REGULATION; taxpayer; tax administration

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