الفهرس 
الفصل التمهيدييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The tax occupies an important place, especially in financing the state’s general budget, because of its great importance in contributing to bearing public burdens, which made it a focus of interest by the state in general and the tax legislator in particular because it has a clear impact on the economy. Principles and principles through which to guarantee the right of the taxpayer in particular and the tax administration in general to implement the tax fairly. On the other hand, this results from counting the tax as a “sovereign” resource for the state, on the other hand, since the tax cannot be imposed, estimated and collected by the right of the taxpayer except by a text based on the principle of tax legality, this gives a guarantee to the taxpayer against any possible abuse by the tax administration. Through the study, we have chosen two countries that are similar in all their political and social variables, but one of them has reached development, which is the state of Malaysia, and the other ranges from a resident hostage to economic crises, which is the state of the Arab world. We have concluded in the study by identifying the tax rights and guarantees for the taxpayer and the tax administration and the effect of the rights and guarantees for both tax parties on the rise in public revenue ratios and their impact on all economic indicators, so the study summarized the impact of the rights and guarantees granted to each of the two tax sides on the proceeds of public revenue and then on The economic indicators, based on the Malaysian Income Tax Law of 1968 and the Iraqi Income Tax Law No. (113) of 1982.