إجراءات التقاضي والإثبات في الدعوى الضريبية في فلسطين
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Date
2024-04-06
Authors
طريف عطية مصطفى ياسين
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Abstract
Abstract
It is known that litigation resulting from income tax issues is one of the most important topics raised when studying tax-related issues، so the researcher researched the issue of litigation and proof procedures in the criminal case in Palestine، for example، the researcher divided the thesis into two chapters، the first chapter talked about the management of the tax file and its causes، and the second chapter dealt with the tax offense and appeal procedures: The first chapter dealt with the management of the tax file and its causes، and the second chapter dealt with the tax crime and the appeal procedures، and the researcher used the analytical descriptive method.
One of the most important findings of the study was the freedom of the tax administration in the process of initiating criminal proceedings، where the tax administration examines the benefit and harm of paying the tax lawsuit، and the researcher recommended the need to establish specialized courts to consider tax crimes in Palestine، and the need to issue legislation for litigation procedures in tax disputes that takes into account all provisions of the tax law.
Keywords: Litigation، Evidence، Tax litigation.