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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my-usim-ddms-12987 |
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uketd_dc |
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my-usim-ddms-129872024-05-29T19:29:40Z تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي Tarek Sager Adam Elgaroushi 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. Universiti Sains Islam Malaysia 2013-09 Thesis other https://oarep.usim.edu.my/handle/123456789/12987 https://oarep.usim.edu.my/bitstreams/7660b0e6-54ee-4818-b9d9-2de7a9943513/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/3fda174c-ebb4-4ebb-bf65-737cfaf16ce6/download 124071f862a06f2bccc652b553d7b07b https://oarep.usim.edu.my/bitstreams/a06454fa-82dd-45b2-9afe-6e7f976ab8bd/download e3e0cdb2ce9758a919b290334504af04 https://oarep.usim.edu.my/bitstreams/5c496f22-f811-476f-9341-bd31953d0024/download 86ff9c0542176571773757c16aaecea4 https://oarep.usim.edu.my/bitstreams/fbb82edd-6c9b-495a-899f-1d35dc0855f6/download ae50576040b28d7857ce92db533edafc https://oarep.usim.edu.my/bitstreams/fc7a6a0d-ed89-400a-8b82-109134912cc8/download db427ecdf9ce74833695ac2c41f9a819 https://oarep.usim.edu.my/bitstreams/5b8b11dc-ce9e-45f0-bbd5-8a748f8dca40/download c8efe24ae517c20bc4bb3d50d7a9e52c https://oarep.usim.edu.my/bitstreams/7adc133b-cf5e-4645-a5c6-436f35804939/download 7953171a9919abdf42547c1fbf89c51c https://oarep.usim.edu.my/bitstreams/49206f75-c6b6-4faf-abc5-df75897f7b74/download 24e648839aa31918bceb936aff170ec0 https://oarep.usim.edu.my/bitstreams/d7392d52-7a20-4817-aa67-fc62388e561d/download dbd087b0a9c1b88d633ce8d30f2c9bae https://oarep.usim.edu.my/bitstreams/8ff075bf-8c6c-4043-b507-c8ab8e3e7bec/download 0ad34e2d9205ee9104c27e051d93ade1 https://oarep.usim.edu.my/bitstreams/ba613475-b47c-42fa-971b-b817d5015bda/download f751400473ec73a55a56ccf7e0009059 https://oarep.usim.edu.my/bitstreams/5edbc7e6-353c-4a65-93cf-0c333a828fb7/download f79f9674c8a919766f1312bf61bad860 https://oarep.usim.edu.my/bitstreams/b06edfad-8775-4e37-acaa-96fb9cb7317f/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/74d8dbfd-f10e-44e7-afb1-695b40ff6032/download 48175cc56e52e020bf178616c0977374 tax, islamic law |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
tax islamic law |
| spellingShingle |
tax islamic law Tarek Sager Adam Elgaroushi تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| description |
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. |
| format |
Thesis |
| author |
Tarek Sager Adam Elgaroushi |
| author_facet |
Tarek Sager Adam Elgaroushi |
| author_sort |
Tarek Sager Adam Elgaroushi |
| title |
تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| title_short |
تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| title_full |
تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| title_fullStr |
تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| title_full_unstemmed |
تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| title_sort |
تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي |
| granting_institution |
Universiti Sains Islam Malaysia |
| url |
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