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


The control over the constitutionality of laws in the tax field is one of the means to protect citizens in society from imposing a tax on them other than those provided for in the Constitution, which is different in quality from different legal systems, including the previous system of control over the constitutionality of laws. This is what follows the regime of subsequent control over the constitutionality of laws. The Palestinian legal system decided to subsequently monitor the constitutionality of laws, and this oversight does not achieve justice in the tax field, as it prejudices the two aspects of justice in the tax field, whether in terms of unjustly collecting tax from individuals, Or regarding the effect of the ruling on the unconstitutionality of the tax text, as the benefit from the unconstitutionality ruling is restricted to the taxpayer who is pleading in the constitutional case to the exclusion of other taxpayers. The peculiarity of this type of oversight also appears through the important role that constitutional control plays in rooting the principles of tax law and the distribution of tax powers among the different authorities, as well as the effect that constitutional oversight plays in preserving the rule of tax law, and this is what we will try to explain in precise detail through this search.