تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي
The tax disputes raised, and still continues to create many legal issues worthy of research. Such disputes emerge as a natural consequence of the implementation of any legislation; particularly the legislation of income tax, in which the legislator tries to reconcile the two opposing and contradi...
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| Summary: | The tax disputes raised, and still continues to create many legal issues worthy of
research. Such disputes emerge as a natural consequence of the implementation of any
legislation; particularly the legislation of income tax, in which the legislator tries to
reconcile the two opposing and contradicting interests; the interest of tax administration,
which benefits the general public on the one hand, and the interest to protect the tax
payer's financial rights on the other, a matter that made the tax dispute a vital subject
which, occupied a prominent place in public law. In order to analyse these issues in a
broad perspective, this topic on the Settlement of Income Tax Disputes in Islamic Law A
Comparative Study With the Libyan and Malaysian Laws, was undertaken. The main
objective of this study is to investigate the causes of income tax disputes, and methods of
settlement according to the Islamic law in comparison with both, Libyan, and Malaysian
laws to ascertain elements of similarities as well as the differences between them,
through comparative and analytical approaches. This research concludes with the
formulation of important and useful recommendations. The most important finding is
the sanctity of money, and it should not be taken unless permitted by law and with strict
conditions. Sharia law prohibits any form of collection of money unless required or
sanctioned by the religion. There are some similar rules between Islamic, Libyan and
Malaysian tax laws particularly in the causes of tax disputes, and administrative methods
of settlement as well as legal and judicial resolutions, that takes into account tax equity
and balance between the interests of the state, public and taxpayers. There are also some
differences between these systems, but generally in the organizational aspects of tax
adminstration. |
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