The criterion of jurisdiction of the administrative judiciary in the tax lawsuit and the role of the

Abstract

Abstract: Tax disputes that can be recognized by the tax administration and taxpayers need a set of legal texts because, however, the system for use is conflicted by two conflicting interests, the interest of the master on the one hand, which sees it as a tool to deduct his money and deprive him of his wealth always, and on the opposite hand, which sees the determination of the tax administration as the means that includes the flow of financial resources to the public treasury and radar, and to balance these two interests requires the presence of a judicial body that undertakes comprehensive protection and insurance of tax practices, but the Sharia judiciary in the view of tax disputes varies according to the system of each country, so the laws wanted from this fact to the judiciary of the ordinary system and some of them entrusted it to spend holidays, and some of them to spend for themselves for themselves represented by assigning this task to the ordinary and administrative officers, with the unwillingness to partially judge and what follows only part of the public and administrative authority, which makes the administrative judiciary is after the ban on judicial disputes. , the administration is included in it.