Arbitrary judgment is a judgment and  a reaction without a basis or a rule without studying the surrounding circumstances. If you want to judge a person, you must first put yourself in his/her place , then think about his/her point of view, then you will change your view of things and the judgments issued by you towards this person you put yourself. In the tax law, there is also what is called an arbitrary assessment, which is what governments consider and call it another name, it is tax punishment. The arbitrary assessment in taxes is the one that is not based on data or information. Rather, the tax is assessed arbitrarily when the taxpayer does not submit his tax return and no information is received about his activity, the tax inspector, based on previous years information, adds a growth rate that deems only from an appropriate point of view, just adding any number! many international constitutional courts have stated that the arbitrary assessment is unconstitutional and prevented many tax interests in many countries from practicing this estimate after many presenting from businessmen have been challenged by the judiciary against many arbitrary estimates. As for the jurisprudence which was related to the arbitrary judgment , there was a complete book on the rulings of arbitrary sale by Sheikh Khalil explaining Al-Dardir and Al-Desouki’s footnote on this rejected sale, as it was defined as a sale by speculation or hunch without clear and explicit facts. In Germany in 2014, the Prime Minister of the state of Hesse, Volker Bouvier, warned against issuing arbitrary rulings on the anti-Islamic “PEGIDA” movement in Germany, as Bouvier said that despite the participation of “some idiots” in the demonstrations organized by this movement, there are citizens also participate in it, because they have concerns about their future. PEGIDA is the short name of the “European National Alliance against the Islamization of the West.” The followers of this movement organize regular demonstrations in some German cities, especially in Dresden, eastern Germany. “Bouvier” strongly objected to the insulting of the demonstrators of the “PEGIDA” movement, describing them haphazardly as Nazis, stressing that this matter was only counterproductive.