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مقـدمة:- تشكل الإيرادات الضريبية بشكل عام رافداً مهماً من روافد الخزينة في معظم دول العالم، وذلك لتمكينها من القيام بواجباتها كدولة في مختلف المجالات، مما قد يؤدي بها إلى التجاوز على الحقوق والحريات الشخصية للأفراد اثناء قيامها بفرض وتحصيل الإيرادات الضريبية، وبالتالي يؤدي إلى الحاق الضرر والإجحاف بحق المكلفين في مواجهة ال..