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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my-usim-ddms-13380 |
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uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
Taxation--Law and legislation--Libya Tax accounting--Libya. |
| spellingShingle |
Taxation--Law and legislation--Libya Tax accounting--Libya. سالمة الأمين رجب ميلاد Salmah Al-‘Ameen Rajab Meelad النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| description |
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 |
| format |
Thesis |
| author |
سالمة الأمين رجب ميلاد Salmah Al-‘Ameen Rajab Meelad |
| author_facet |
سالمة الأمين رجب ميلاد Salmah Al-‘Ameen Rajab Meelad |
| author_sort |
سالمة الأمين رجب ميلاد |
| title |
النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| title_short |
النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| title_full |
النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| title_fullStr |
النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| title_full_unstemmed |
النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| title_sort |
النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية |
| granting_institution |
Universiti Sains Islam Malaysia |
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https://oarep.usim.edu.my/bitstreams/fc172b25-a7d4-4629-8866-a3a5a26ae37b/download https://oarep.usim.edu.my/bitstreams/7c1a34f6-4dc7-4f15-bb6c-40bf236c018e/download https://oarep.usim.edu.my/bitstreams/94037f59-18c1-4702-9e93-676399ee630f/download https://oarep.usim.edu.my/bitstreams/70cfb297-3097-4ead-b385-8249983b0f28/download https://oarep.usim.edu.my/bitstreams/3130d16f-576c-4b4d-9d8f-69e5e0c35094/download https://oarep.usim.edu.my/bitstreams/5e17ce39-3a4e-47a4-8dda-e47a7e84fe8e/download https://oarep.usim.edu.my/bitstreams/d0f59107-5570-4811-bf78-c21ae95c74c1/download https://oarep.usim.edu.my/bitstreams/a3e5a510-ed4e-46cf-8509-26873763843e/download |
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1812444859054686208 |
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my-usim-ddms-133802024-05-29T19:49:11Z النظام القانوني للمنازعات الضريبية في القانون الليبي: دراسة تحليلية Al-nizam al-qanuni lil-munaza’at al-daribiyyah fi al-qanun al-libi : dirasah tahliliyyah سالمة الأمين رجب ميلاد Salmah Al-‘Ameen Rajab Meelad 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 Universiti Sains Islam Malaysia 2023-02 Thesis other https://oarep.usim.edu.my/handle/123456789/13380 https://oarep.usim.edu.my/bitstreams/fc172b25-a7d4-4629-8866-a3a5a26ae37b/download 3e01a48b359c85c80e0223b0cd7a5424 https://oarep.usim.edu.my/bitstreams/7c1a34f6-4dc7-4f15-bb6c-40bf236c018e/download fba6524e6398a4e4ccb124806ba0e593 https://oarep.usim.edu.my/bitstreams/94037f59-18c1-4702-9e93-676399ee630f/download 018243f69b1e60589687ab2d30b544d3 https://oarep.usim.edu.my/bitstreams/70cfb297-3097-4ead-b385-8249983b0f28/download fb5d5fc934a424b05c29a25a57fca748 https://oarep.usim.edu.my/bitstreams/3130d16f-576c-4b4d-9d8f-69e5e0c35094/download 454119d43d943faa2b18930a2d486f3d https://oarep.usim.edu.my/bitstreams/5e17ce39-3a4e-47a4-8dda-e47a7e84fe8e/download 7b55ffb5912513da7cd09b9ddae2c3b7 https://oarep.usim.edu.my/bitstreams/d0f59107-5570-4811-bf78-c21ae95c74c1/download 0ac5296b4de17e5cd9ecf0628b7848e8 https://oarep.usim.edu.my/bitstreams/a3e5a510-ed4e-46cf-8509-26873763843e/download 25e76379dffd3ec44fec46cfb51e6adf https://oarep.usim.edu.my/bitstreams/15307ef6-29ef-4cae-8bb6-65250b38ac7c/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/f260a95b-3ca8-411c-abf8-81be15823301/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/a8eaf08e-fbcf-45e2-a022-b09802b35865/download 52d835f547da14a75ff0594c00bd4045 https://oarep.usim.edu.my/bitstreams/dbe9955f-be68-40f9-9819-190ea64f8ec1/download eb0a913f42574bafb0d3936c7e6abe85 https://oarep.usim.edu.my/bitstreams/b79c5145-c167-4d86-b5fc-93f9efc4d4d1/download 3d27f72b2297579ad51e4dcf5317b5c9 https://oarep.usim.edu.my/bitstreams/bcc66ccf-877d-4e2e-88b1-e51c303a63a8/download acd3d8d6231e1372bdd91ca04622e9cc https://oarep.usim.edu.my/bitstreams/37ed8627-419d-433a-bf93-079a33561115/download 1127a84352c03dcb1992f9dafb408925 https://oarep.usim.edu.my/bitstreams/98986dc0-e2fc-4ac5-9d19-cf387b5492fe/download 54a015645bf3f75b07606ff266039231 https://oarep.usim.edu.my/bitstreams/c86bb5a2-948b-436d-89ad-829dd8ef6810/download 07248a1e4e8a1c526af3539799a3bae8 Taxation--Law and legislation--Libya Tax accounting--Libya. |