النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية
Considering the great importance of the subject of tax disputes among various issues of tax, as it constitutes an important and basic guarantee for taxable persons, in addition to its practical importance from which the research problem emerges, which is the multiplicity, complexity, and ambiguit...
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| Summary: | Considering the great importance of the subject of tax disputes among various issues of tax,
as it constitutes an important and basic guarantee for taxable persons, in addition to its
practical importance from which the research problem emerges, which is the multiplicity,
complexity, and ambiguity of tax laws enacted to resolve these disputes, the researcher
devoted this research to study the legal system for tax disputes in Libyan law in “an
analytical study”. The study aims to examine the legal procedures followed to resolve tax
disputes, whether at the administrative level or judicial level, considering the significance
of both in resolving tax disputes; to identify the administrative means granted by the
legislator to the taxpayer for initial filing of grievance; to shed light on the importance of
the presence of a specialized tax judiciary; and to identify the procedures followed to resort
to the administrative courts to issue a number of recommendations that can be followed, in
order to address the problems of ambiguity and complexity of these laws. To achieve the
research objective, the researcher used the descriptive method by describing the subject of
tax disputes through the laws that regulate them to establish the scientific facts laid down
by these laws. The researcher also used the inductive and analytical methods by collecting
and tracking all details of the subject of disputes; analyzing the contents of laws, decisions,
and judgments issued on the subject of tax disputes; and analyzing different jurisprudential
opinions on certain subjects. The researcher also used the deductive method to arrive at the
valid opinion, preponderate between the presented opinions, and extrapolate the
jurisprudence and judiciary’s position, especially in the absence of an explicit legislative
text. The study concluded that there are still many gaps and inadequacies in the Libyan tax
law, as it has yet to enact consolidated and clear texts to guarantee the quick and simple
resolution of tax disputes |
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