Legal principles of the rights of the tax holder in Jordanian and Egyptian law

Abstract

Taxation and its assessment and collection procedures represent the sovereignty of the State over its population and its citizens, and the tax administration is the strongest party in the tax relationship with the taxpayer who is the weaker party, so a set of legal guarantees must be provided to ensure a kind of balance between the two sides of the relationship. Tax two: Tax administration on the one hand and tax-charged on the other. In this research, we discussed the legal principles of the rights of the tax taxpayer in Jordanian and Egyptian law, as a result of the presentation of these principles in five detectives, and at the end of the research we reached a series of conclusions and recommendations that we believe that the introduction will contribute to enhancing confidence in the relationship between the taxpayer and the administration Foremost among them is the introduction of a rule that is not prejudiced by stabbing and identifying travel bans and linking them to controls that prevent the use of this authority, as well as to ensure the neutrality of the committees of consideration with objections to tax estimation decisions.