Selective tax and its legality: - Juristic study-

Abstract

The selective tax is considered one of the new taxes imposed in the Arab Gulf states, and this tax contributes to increasing and diversifying sources of financial income, modifying consumer behavior patterns, and rationing consumption of goods harmful to human health. Therefore, this research aims to clarify the concept of selective tax, its importance, and its legal ruling. This work contained several results, the most prominent of one is that the excise tax is an increase in the prices of goods - harmful to human health and the environment according to a list and specific tax rates, and it differs from the general tax imposed on income or something else in essence and judgment. Taxes in general are based on the most correct opinion of scholars and on the basis of minimizing the evils as much as possible, as studies have shown that the higher the price of goods harmful to human health, the less their consumption.