دور التهرب الضريبي لأنشطة اقتصاد الظل في عجز الموازنة الاتحادية : دراسة تطبيقية

الملخص EN

The phenomenon of the shadow economy has become one of the main variables that threaten the economies of the countries, which is accompanied by the negative effects of tax evasion and the negative effects of this evasion on the public budget, which is reflected on all economic sectors of the country.

As the revenues of this hidden economy are not included in the national income accounts and are not subject to the law and tax laws in force, which leads to limit the country's financial potential and misallocation of wealth and national product in addition to the undesirable secretions on societies represented by irregularities and illegal activities.

The shadow economy has become a scourge of the body of the economy of the countries, which constitute about (35% ) of the total macroeconomic of the developing countries, while constituting about (15% ) of the economies of developed countries.

In this research, we try to clarify the role of tax evasion of the activities of the shadow economy in the federal budget deficit based on the data of the Ministry of Planning.