تسوية منازعات ضريبة الدخل في الشريعة الإسلامية دراسة مقارنة مع القانونين الليبي والماليزي

Abstract

The tax disputes raised, and still continues to create many legal issues worthy of research. Such disputes emerge as a natural consequence of the implementation of any legislation; particularly the legislation of income tax, in which the legislator tries to reconcile the two opposing and contradicting interests; the interest of tax administration, which benefits the general public on the one hand, and the interest to protect the tax payer's financial rights on the other, a matter that made the tax dispute a vital subject which, occupied a prominent place in public law. In order to analyse these issues in a broad perspective, this topic on the Settlement of Income Tax Disputes in Islamic Law A Comparative Study With the Libyan and Malaysian Laws, was undertaken. The main objective of this study is to investigate the causes of income tax disputes, and methods of settlement according to the Islamic law in comparison with both, Libyan, and Malaysian laws to ascertain elements of similarities as well as the differences between them, through comparative and analytical approaches. This research concludes with the formulation of important and useful recommendations. The most important finding is the sanctity of money, and it should not be taken unless permitted by law and with strict conditions. Sharia law prohibits any form of collection of money unless required or sanctioned by the religion. There are some similar rules between Islamic, Libyan and Malaysian tax laws particularly in the causes of tax disputes, and administrative methods of settlement as well as legal and judicial resolutions, that takes into account tax equity and balance between the interests of the state, public and taxpayers. There are also some differences between these systems, but generally in the organizational aspects of tax adminstration.