{"id":3162,"date":"2024-04-30T09:34:15","date_gmt":"2024-04-30T09:34:15","guid":{"rendered":"http:\/\/journal.ziu-university.net\/?p=3162"},"modified":"2024-04-30T09:34:16","modified_gmt":"2024-04-30T09:34:16","slug":"%d9%85%d9%8f%d9%82%d9%88%d9%85%d8%a7%d8%aa-%d9%85%d8%a8%d8%af%d8%a3-%d8%a7%d9%84%d8%b9%d8%af%d8%a7%d9%84%d8%a9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%81%d9%8a-%d9%82%d8%a7%d9%86%d9%88","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3162","title":{"rendered":"\u0645\u064f\u0642\u0648\u0645\u0627\u062a \u0645\u0628\u062f\u0623 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u064a\u0645\u0646\u064a \u0631\u0642\u0645 (17) \u0644\u0633\u0646\u0629 2010\u0645"},"content":{"rendered":"\n

\u0627\u0644\u0645\u064f\u0633\u062a\u062e\u0644\u0635:<\/strong><\/p>\n\n\n\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0645\u0628\u062f\u0623 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (17) \u0644\u0633\u0646\u0629 2010\u0645\u060c \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0644\u0627\u0632\u0645 \u0644\u0644\u0645\u0639\u064a\u0634\u0629\u060c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629.<\/p>\n\n\n\n

Abstract:<\/strong><\/p>\n\n\n\n

The research deals with the components of the principle of tax justice in the Yemeni Income Tax Law No. (17) of 2010, and its applications in the Yemeni tax judiciary rulings. The descriptive method of concepts related to the subject of the study, and the comparative analytical approach to legal texts and rulings, with the use of induction and deduction methods to reach the extent to which the Yemeni legislation and tax judiciary take into account the principle of comprehensiveness and generality in imposing taxes, and the availability of elements that achieve the principle of tax personality represented in the extent to which the legislator, when imposing the tax, takes into account the personal and family circumstances of the taxpayer, and the mandatory ability to bear these burdens. The imposition of the tax takes into account the personal and family circumstances of the taxpayer, the taxpayer’s ability to bear these burdens, the fact that the tax is levied on the net income after deducting the necessary costs and expenses required to continue practicing the activity or profession, the extent to which the tax rate is proportional to the size of the tax base and the net profit or loss of the activity or profession, and taking into account that the exemption limit necessary for living is sufficient, appropriate and even variable with changing economic conditions and inflation factors to take into account the personal circumstances of the taxpayer in all multiple taxes.

Keywords:<\/strong> The principle of tax justice, tax generality, tax personalization, Law No. 17 of 2010, minimum subsistence exemption, progressive taxation.<\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f : <\/strong><\/p>\n\n\n\n

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By:<\/strong><\/p>\n\n\n\n

Abdullah Mohammed Ali Taher Al-Mongdy<\/strong><\/p>\n\n\n\n

PhD student, Faculty of Sharia and Law, Sana’a University, Yemen<\/strong><\/p>\n\r\n\t\t

\r\n\t\t\t
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\r\n\t\t\t\t\t\t<\/span><\/span>\r\n\t\t\t\t\t\t

<\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t
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\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t
<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

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