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The results of the principle of tax legality and the effects of breaching it, a comparative study | ||
| Journal of Anbar University for Law and Political Sciences | ||
| Article 33, Volume 13, Issue : 2 part 1, September 2023, Pages 971-990 PDF (582.34 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.37651/aujlps.2023.140695.1010 | ||
| Author | ||
| Saleh Ahmed Hammad* | ||
| مديرية تربية كركوك | ||
| Abstract | ||
| The principle of the legality of tax laws is one of the most important principles on which the legal system of the general tax is based، as it governs the tax system of the entire country. Interpretation of tax laws and the inadmissibility of imposing new taxes except with a legal text، and the impact of this in developing tax policy، achieving tax justice، enhancing trust between citizens and the administration، and consequently paying the tax easily and smoothly، and strengthening the sources of income for the state. The persons who charged with paying taxes will feel the tax significance and the lack of Imposing taxes on them retroactively and not imposing new taxes without legal text. In order to understand the issue of the principle of the legality of tax laws، we divided the research into two sections، the first of which we address the non-retroactivity of tax laws. It contains two demands، in the first of them we address the justifications for non-retroactivity، and in the second: the implications of the principle of non-retroactivity of tax laws. As for the second topic، we discussed the inadmissibility of expanding the interpretation of tax laws and the inadmissibility of imposing new taxes except with a legal text، and it has two demands: the first is about the inadmissibility of expanding the interpretation of tax laws. In the second requirement، it is not permissible to impose new taxes except by a legal text. | ||
| Keywords | ||
| Explicit text,,; ,،Interpretation of texts,,; ,،Justice,,; ,،equality | ||
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