Legal security and its impact on restricting tax authorities

Al-Khuzaei, Zainab Sabry Mohammed

doi:10.63677/jqlap.2024.185023

	Legal security and its impact on restricting tax authorities
AL-Qadisiya Journal For Law and Political Sciences
Volume 15, Issue: 2 part 2, December 2024, Pages 173-208 PDF (679.58 K)
Document Type: Research Paper
DOI: 10.63677/jqlap.2024.185023
Author
Zainab Sabry Mohammed Al-Khuzaei^*
College of Law / University of Al-Qadisiyah
Abstract
Legal security is a basic concept in order to ensure stability and transparency in legal systems, as it allows individuals and institutions to predict legal decisions and comply with them with confidence. In the tax field, it plays a vital role in restricting tax authorities in a way that enhances justice and transparency and encourages voluntary compliance. Therefore, achieving legal security requires the presence A sound and stable constitutional, legal and political environment free of sudden changes, and that equality be achieved between individuals before the law, meaning that everyone is subject to the rule of the legal rule as it is an abstract general rule that applies to all authorities in the state, including the legislative authority from which various legislations of laws are issued, as the legislative authority contributes as One of the elements of the principle of the rule of law is the application of the latter by taking into account the principle of legal security when legislating legal rules. This is done through mechanisms and means represented by political and judicial oversight and monitoring of public opinion as they are the most important guarantees of individuals’ rights and freedoms
Keywords
legal security; tax authority; judicial oversight; legitimate expectation; legal certainty

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