التَّشرِيعُ الضَِّريبِيّ فِي ظِلِّ النِّظَامِ الوَضعِيّ

Abstract

The study of taxation impactmany problems on both theoreticaland practical, and mostimportant of these problemsis the problem of the scopeof the authority of the state -whether it is the authority ofthe status or Islamic - in theexpansion of the legislationtaxes and fees, and the extentof the state’s authority to theage of the tax laws - capacityand narrow - that keep pacewith wheel changes and developmentspolitical, economicand social one hand, andon the other hand, workingto meet the needs of the stateand society that will ensurehim to maintain the integrityof the foundations of the stateand society frequent and survival.So the state’s needs and expendituresare still in constantdoubled with the evolution oflife, making some taxes is insufficientto meet these expenses,prompting states toimpose taxes and fees viewingit as a duty of solidarity whichindividuals pay post them inshouldering public burdens.