Additional Estimation in Income Tax Law "Comparative Study"

the additional estimation is considered to be one of the estimation ways followed and resorted to by the tax administration once it found out that the process of estimation imposed on the tax payer's income has not shown his actual income either because : 1- the tax imposed on his tax resources was less than its actual value, or 2- the tax has not been actually estimated for one or some of the resources of taxpayer's income. The study presents this subject in detail terms, and puts forward the following hypotheses: - the additional estimation is considered to be exceptional originally in the process of estimation. - It is resorted to when certain conditions are met. The causes and cases of additional estimation may be materialized as far as the taxpayer and the financial authority are concerned. .