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Social protection of the taxpayer | ||
| Journal Of Al-Frahids Arts | ||
| Article 1, Volume 0, Issue 30, 2017, Pages 104-121 | ||
| Author | ||
| Ahmed Faris Abd Al-Ezawy | ||
| Abstract | ||
| It is intended for social protection of the taxpayer guarantees, including tax legislator folds of the provisions of the tax law, which pertains to the person in charge and take into account their personal and family circumstances of a group (social) in order to provide social tax protection to him, and these guarantees may exist in non-tax law for example, the Constitution the supreme law of the country contains rules aimed at to protect the taxpayer and tax laws as well as other socially, and all these laws and legislation designed primarily to protect the tax base in charge of abuse of financial power in some cases, both in the field of tax justice, and to highlight the role of Tax is charged to the tax liability as a limb required of us a statement of social protection for the person in charge of and utilized so that the taxpayer does not remain in conflict with the authority of the state in the tax field. | ||
| Keywords | ||
| Social protection; of the taxpayer | ||
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