The extent of the subjectivity of litigation procedures in tax disputes

Abstract

Litigation procedures in tax disputes are still very slow within the Syrian administrative judiciary, which is not commensurate with the nature of these disputes, because tax disputes are based on legal texts that have their own subjective nature.

Some tax legislations, such as the Omani tax legislation, have tended to issue procedures to settle tax disputes quickly and to avoid formalities and the length and complexity of procedures to ensure the stability of the financial situation of taxpayers, and to take care of the interests of the public treasury.

In addition to covering these procedures with a kind of confidentiality in order to preserve the reputation of the taxpayer in front of others.

In this context, the Syrian legislator did not take into account the subjectivity of litigation procedures in tax disputes in terms of the special nature of those disputes and the subjectivity of the tax law, but rather considered them as other administrative disputes.

Therefore, we preferred to clarify the subjectivity of litigation procedures in tax disputes by dividing this study into two sections. In the first section, we dealt with the special nature of tax disputes, and in the second section we talked about the characteristics of litigation procedures in those disputes.