The principle of non-retroactivity of the tax law as a guarantee for the taxpayer in Libyan tax legislation

Abstract

The principle of non – retroactivity of tax law was found as a guarantee for the rights of taxpayers, given that taxes represent the deduction of part of the  taxpayers' money and deposited it in the public treasury. Therefore, this deduction must be done in accordance with established legal principles, the most important of which is the non-retroactivity of the tax law, and the consequences thereof, such as the non-retroactivity of the decision. The administrative tax, and the non-retroactivity of the penalties established in the tax law. The Libyan legislators adherence to this principles is a consecration of the principles that he considers jurisprudences and judiciary to be among the general principles of  law. Accordingly , the principle of non-retroactivity of the administrative tax decision in Libyan law finds its basis as one of the general principles of law that the judiciary has devised and decided to implement in order to protect the rights and freedoms of people. This research aims to spread tax awareness through the taxpayers knowledge of their rights that the legislator has granted them, in addition to the lack of our legal library in Libya of studies in such a field. The researcher was keen to follow the descriptive and analytical approach in preparing this research.