التحصيل الضريبي عن طريق الحجز : آلية لضمان تحصيل الديون الجبائية

الملخص EN

Taxation is extremely important in the context of the state's general policy, as it is the most important tributary and resource for the state's budget to confront public burdens, along with its role in achieving social peace, growth and economic well-being, and therefore the collection process formed an urgent necessity, and this work was entrusted to the tax administration, which strives to Collecting all tax debts, whether they are the result of late payment of taxes due to the taxpayer's reluctance to perform his duty, or as a result of evasion crimes that result in taxing fines, and tax collection is amicable, and if he does not succeed, he will switch to forced collection, which takes multiple forms, including seizure of In the real estate and movables of the debtor or on his bank accounts, we will try through this research paper to study the role played by reservation in tax collection, and the extent of dependence on it by the tax administration as a measure that allows the preservation of public treasury funds.