Abstract

Tax dispute is controversial in many respects. There is disagreement over its definition, adaptation, nature, and its inherent jurisdiction. In terms of its definition, some define it narrowly and only include disputes of appreciation and collection, while others expand its definition of disputes arising from and others are of a special nature. In terms of the type of dispute, some of them are of a personal nature. Some see it as objective in nature, while other construe it as a mixed nature, as it may combine both personal and objective character. As in the case of the taxpayer's appeal against the decision to impose a tax on him, and claims that they imposed more than the real value of them and demands at the same time to recover the amount over the real amount. In terms of the competent authority in its view, some believe that the ordinary judiciary is the original jurisdiction, while others believe that the tax dispute of the share of the administrative judiciary, and others argue that the task of resolving the tax dispute to a specialized judicial body because of the self-characterized by this dispute compared with other civil or administrative disputes.