تسوية المنازعات الضريبية وأثرها على التحصيل الضريبي

Abstract

Since years ago, the tax was the oldest and main resources that any country depends on to feed and meets its trust and requipements. In a nutshel, taxes are compulsory. In the light of the means applied by the state to impose and get the taxes, this measure is considered as getting money from one's pocket without realizing the role and need of that money for the state to carry out its functions, this is a vivid example of man's constant efforts to quell and sanction any attempt of fiscal evasion in a bid to keep hands off the state incomes. This should be tackeled in the tax department by resenting a complaint get a couple of measures and decisions, by partial or full acceptance of the complaint or total rejection of it. On the other hand, the tax department ought to form agents and workers to do their work properly this will lead to less fiscal disputes