المقاصد الشرعية في الضرائب الحكومية –دراسة تطبيقية-

Abstract

The tax is similar to Zakat in some aspects and is different from other aspects. It is also complementary to the role played by Zakat. Zakat deals with aspects according to its allocated banks, and the tax complements the role of Zakat in what zakat funds do not reach because its banks are limited. The tax is spent on public services that benefit society and all people. There are conditions that must be met in order to impose taxes and conditions for the method of distribution or doors of distribution and motives (reasons) indicated by scientists must be available so that we can impose the tax, and legitimate purposes have a significant impact in the tax legislation and adapted to the needs of the nation can be said to study The purposes and legitimacy of the research and the importance of many purposes, including highlighting the ills of the legislation and its wisdom and its partial and public and private college, which enables the jurist to deduce in the light of the purposes that help him to understand the government and identify and apply and help to enrich the relevant fundamentalist detective (such as interests, measurement, bridging pretexts), It shows its importance through the reconciliation between the introduction of the phenomenon of the text and pay attention to its meaning in a way that does not prejudice the meaning of the text and there is no difference or contradiction, it helps the taxpayer to achieve the goals and objectives of the law at best and most complete.