المسؤولية الجنائية عن الغش الضريبي : (دراسة مقارنة)‎

الملخص EN

Many Arab countries suffer from the lack of tax revenues, unlike developed countries that depend mainly on taxes as an essential resource for the state treasury, reflecting positively on the state to carry out comprehensive development at all levels.

Arab countries signify the backwardness and rigidity of tax laws in these countries, which are inconsistent with the development of fraudulent means used by the taxpayers to get rid of tax payments.

As a result, the legislative texts dealing with tax fraud crime are weak and ambiguous in terms of criminalization and punishment.

It is not a deterrent to such behavior that has become a rebellious culture in society and a scourge that eats away at the body of the state.

The crime must focus on filling the deficiency that occurs with the ambiguity of these legislative texts and not include the various interpretations regarding the precautionary means, the mechanism by which the crime of tax fraud is realized.

To prevent the mixing of this crime with other crimes, for which the perpetrator has imposed a minor deterrent penalty than the crime of tax fraud.

Also, more severe criminal penalties must be imposed with the perpetrators of the crime of tax fraud, preventing those who contemplate committing the crime that there is a deterrent penalty that prevents them from getting rid of paying tax