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- W2946349573 abstract "The tax policy prevailing in a particular society reflects the nature of the political, economic and social philosophy adopted by the legislator. One of the main pillars of this policy is the tax legislation that defines the tax system in the country.It is undeniable that the tax law was influenced by the role of the state. When this role was limited to the state's administration of traditional public facilities related to security, defense, justice, and money laundering (the custodial state), the tax law was based on the idea of social contract and benefit as the basis for imposition. Of the taxpayer chose to contribute to the public burdens, then developed this method of payment and found a contract of obligation to pay the tax by a person or body and then collect the proceeds of payment of citizens using the means of public law, and the legal place of tax embodied financial objective The end of the third decade of the last century, the tremendous scientific and industrial development and the emergence of socialist ideas, the growing needs of the human being in society and his striving for a more prosperous life, the state's intervention in various economic and social fields increased after its role was limited in these areas and thus needed financial resources The state began to legislate the tax laws and oblige all members of the society based on the idea of social solidarity and the responsibility of the taxpayer in an organizational center subject to the provisions of the law without discussing it. Dmunha, hence the importance of the tax in terms of being a supplier president who relies upon the State to cover the increasing expenses, and also the development of the legal shop tax as it expands the concept of interest considered by the imposition Aldharab." @default.
- W2946349573 created "2019-05-29" @default.
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- W2946349573 date "2018-05-20" @default.
- W2946349573 modified "2023-09-26" @default.
- W2946349573 title "The impact of the evolution of the role of the state in the tax law" @default.
- W2946349573 doi "https://doi.org/10.25130/rights.v4i29.223" @default.
- W2946349573 hasPublicationYear "2018" @default.
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