Factors Affecting the Application of The Principle of Tax Fairness

Abstract

. The principle of tax justice is considered one of the most important topics discussed in financial law books، as it is the foundation upon which the tax system is built. Achieving tax justice requires following a set of principles and foundations، starting with linking the tax to the tax base on which it is imposed، distributing burdens، and granting tax exemptions fairly and equitably among taxpayers، without compromising the social and economic circumstances of the tax payers، and ending with collection methods .