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Tax treatment under the principle of equality before the tax | ||
| Journal of Anbar University for Law and Political Sciences | ||
| Article 11, Volume 3, Issue 2, 2012, Pages 301-331 PDF (207.53 K) | ||
| DOI: 10.37651/aujlps.2012.61070 | ||
| Author | ||
| Duried Essa Ebrahim | ||
| Abstract | ||
| Abstract This research examines the most important points relating to tax treatment under the principle of equality before the tax, it shall identify the research nature of this treatment through the concept of legal centers in the original scope of the public or the exception to this principle It also examines research nature of the exception and determine what is justified under the principle of equality before the tax together with the credentials, and an exception is justified as a departure from this equality, through what we put the standards can be measured by the nature of the tax treatment under the principle of equality before the tax is . | ||
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