The rule of convenience in tax legislation

Abstract

This rule provides that the provisions relating to the collection of the tax shall be favorable to the taxpayer, especially with respect to the dates and methods of collection. The collection dates must be appropriate for the financial and living conditions of the taxpayer, such as when the income is obtained or after obtaining it in a short time, because late tax collection causes hardship to the taxpayer. Most legislations resort to the method of booking at the source whenever possible. And the methods of collection should be more appropriate for the taxpayer so as not to feel the burden of tax and the burden of myself must be absorbed arbitrary methods of achievement or that lead to resentment and complaints of taxpayers, but must resort to methods that facilitate the taxpayers to carry out their tax obligations and stay away from everything that leads To their friction. Here we can know the rule of convenience: As a rule that earns each tax in the most appropriate time and the best method of the taxpayer, so as not to disturb him and ensure ease of commissioning and pleased for him, for example the collection of tax on commercial activity or industrial or artisanal or professional after the revenue is generated and generated taxable profits. Here we must examine the historical development of the rule of appropriateness through the introduction of tax and its legislation.