آليات مكافحة جرائم التهرب الضريبي في محافظة بيت لحم من وجهة نظر ذوي الاختصاص

الملخص EN

The aim of this study is to identify mechanisms to combat tax evasion crimes in Bethlehem Governorate from the point of view of specialists, And their relationship to some variables (years of experience, and scientific qualification) The researchers used in this study descriptive analytical method, which depends on the study of the phenomenon at present as it is in fact, The study was applied to a sample of employees in tax departments and customs control in Bethlehem city by about 60% of the study population.

The stability coefficient of the study tool was 0.903.

The data obtained using the Statistical Packages for Social Sciences spss .

The study found that the legislative mechanisms to combat tax evasion crimes are greater than the administrative mechanisms.

The tightening of penalties for tax evasion is the most important legislative mechanism.

The simplification of the administrative procedures related to the assessment and collection of tax are the most important legislative mechanisms.

The provisions of Decree Law No.

8 of 2011 on income tax to harmonize social and economic developments and achieve the principle of tax justice, and conduct a comprehensive national dialogue before the adoption of any law relating to taxation, and the tightening of penalties for tax evasion