An-Najah University Journal for Research - B (Humanities)


The aim of the research is to disseminate and develop awareness of the basic guarantees, monitoring, and taxation of taxpayers in the Universal Declaration of Human and Citizen Rights, the Basic Law (Constitution) and the tax law, and to strengthen them in support of tax reform efforts.The importance of such research stems from the importance of such guarantees in protecting the rights and freedoms of taxpayers, in additionto the importance of the financial, economic and social objectives of taxation and their role in achieving economic stability and social justice. A number of results have been reached through the research, the most important of which may be that the legislator grants the taxpayer a set of basic guarantees, monitoring and taxation. In contrast, the legislator has failed to guarantee certain guarantees that would provide sufficient security and legal protection to the taxpayer.