The Role of Legislative Drafting on Establishing the Legal Certainty in Tax Legislations:Legal Analytical Research
Drafting of rules and texts according to the criteria of good legal drafting is one of the main principles of the quality of tax laws, due to the role which plays in achieving legal certainty. High-quality legal drafting includes a number of criteria and requirements that non-compliance leads to...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Salahaddin University-Erbil
2024-04-01
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| Series: | Zanco Journal of Humanity Sciences |
| Subjects: | |
| Online Access: | https://zancojournal.su.edu.krd/index.php/JAHS/article/view/1155 |
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| Summary: | Drafting of rules and texts according to the criteria of good legal drafting is one of the main principles of the quality of tax laws, due to the role which plays in achieving legal certainty.
High-quality legal drafting includes a number of criteria and requirements that non-compliance leads to flaws in legal texts, which ultimately leads to more legal problems and challenges to legal certainty in this area.
There are three ways of drafting laws, including rigid drafting, flexible drafting and mixed drafting, where tax legislators in Iraq and the Kurdistan Region have followed rigid drafting, sometimes using soft drafting or mixed drafting.
Tax laws in Iraq and the Kurdistan Region suffer from several shortcomings in their legal formulation, such as errors, ambiguities, conflicts and gaps, which affect legal security.
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| ISSN: | 2412-396X |