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United Arab Emirates University

Tax reform

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Full-Text Articles in Tax Law

Healthcare As One Of Jordanian Tax Legislation Purposes A Comparative Study, Mwaffaq Almahameed Mar 2021

Healthcare As One Of Jordanian Tax Legislation Purposes A Comparative Study, Mwaffaq Almahameed

UAEU Law Journal

Tax legislation purposes, in the modern financial literature, are not limited to collecting revenues that cover expenditures neutrally without taking into consideration society’s political, economical and social circumstances. Tax, as a financial duty, aims to achieve a country’s variant purposes, including the healthcare purpose which may appear clearly and separately or within the social purpose contents. This is supported by the constitutional confirmation on the importance of complying with the social justice and persons' ability to pay. As a result, a close relationship is emerging between tax legislation purposes on one hand, and using tax as a tool in achieving …