Journal of college of Law for Legal and Political Sciences

Abstract

Abstract
The legal texts undertake the protection of the private life of the tax payer in the field of the tax laws . It Sustains in this field between two conviences , one of them is the public Convenience which deals with the public treasure of the state, in guaranteeing the continuation of the tax resources . The second is the private convenience of life which is embodied in the privaty of the tax payer in preserving all what is kept under secrecy . The tax rules impose on the tax directory to keep the secrets of the tax payer and the imper missibility of revealing them publicly, such as, the necessity of practising the rules of tax law, depending on the vocational privaty . from other side, the tax law gives the finance directory some allowances in order to reach the read incomes that come under the taxs, such as the right of checking, investigation on the condition, the use of such there right should not violate the private life of tax payer . But, they should be practised in the conditions that are legally permitted .
According to another angle, the tax payer has no right not to supply the tax directory with the reports, documents and information that are required in order to evaluate the income due to tax, or stop the tax directory from checking his documentations or visiting his work place due to his privaty .