Tax free template | ||
| Risalat al-huquq Journal | ||
| Article 1, Volume 4, Issue 0, March 2012, Pages 67-90 PDF (0 K) | ||
| Author | ||
| ahmed kalf hussen | ||
| Abstract | ||
| Taxes of the free template is a type of tax may leave the legislature determine the elements of a material element of the hand other than the legislature. And that evolution, which hit this principle of legal tax result of the progress of scientific and technical enormous In order to keep pace with this progress and to alleviate the crisis that plunged the tax base of rigidity and ignore the role of the executive branch in matters tax and the lack of proportionality between the tax and the estimated adaptive holders, Lovers that the emergence of another type of tax are the taxes of the mold where the heat leaves the legislature a tax elements of the legal form as the authority on the other hand the executive or the judiciary or even the provisions of Islamic Sharia, or to custom, or other sources of law to determine other features. Has formed a tax-free template of the first image of the taxes in ancient times in the West and East alike, but the emergence of the state legal faded to give way to the taxes of the selected template and resulted in the development in the current era to pairing between the two pictures. | ||
| Keywords | ||
| taxes | ||
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