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Research -36- ILIC 2022
فاعلية التظلم الإداري الضريبي
Keywords: Effectiveness, Grevance, Administrative, Tax, Appeal, Discrimination.
Journal of college of law
For legal and political sciences
Volume (11) ISSN: 2226-4582 AIF: 08
Faculty of Law / Tishk International University
Date: 22-23, December 2022
Venue: Kurdistan Region- Erbil
Asst. Prof. Dr. Kanan Mohammed Mahmood
Universty of Kirkuk-College of Law and Political Science
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Abstract
Our study seeks to shed light on the effectiveness of the tax administrative grievance in settling disputes in the tax field, which is in its infancy and before its development and taking its way to the appellate committees or the judiciary. One of the administrative decisions that can play an important and significant role and in a way that reduces the resort to the judiciary. The administrative grievance is one of the administrative decisions issued by the competent authority regarding determining the amount of tax due and which the taxpayer is obligated to pay. It is one of the most important guarantees that we give to the taxpayer. Fast, easy and saves time, effort and money, What distinguishes its role also is that it may lead to results that cannot be reached if I want to resort to the competent authorities to resolve the dispute or the judiciary. This is because judicial oversight on the work of the administration is legal oversight in most cases. As for the administration, it can cancel the decision or modify it, which is that I did so, not on the basis that the decision is illegal, as it is sufficient that it is inappropriate.
However, the administration eliminates itself and may sometimes abuse its authority for this. Despite the many advantages that the tax administrative complaint achieves for the taxpayer, it may not be enough to remove the unfairness and injustice that may befall the taxpayer. Therefore, there must be another way to challenge the administrative decision, which is judicial oversight. which gives the taxpayer an effective and effective guarantee in obtaining his right and repelling injustice from him. The judicial appeal is important in addition to the administrative appeal, Therefore, through all of the foregoing, we decided to divide our research into two sections, dealing in the first with the nature of administrative grievance, as we explained in it the definition of grievance, linguistically and idiomatically, and the types of grievance and distinguishing it from suspected situations. Then we summarized our research with a conclusion in which we explained the most important conclusions and included the recommendations that God has guided us to.
المصادر