الطبيعة القانونية للجريمة الضريبية

الملخص EN

The tax is the most important source of public revenue, as it contributes the largest share in financing public expenditures in most countries, and it is an important tool of financial policy in light of modern financial thought, used by the state to achieve goals other than the financial goal, such as economic and social goals.

And perhaps this importance is what justifies the intervention of the criminal legislator to criminalize the assault on the state’s right to collect taxes, or its right to use the tax to achieve balance in various fields.

Therefore, this research aims to determine the legal nature of the tax crime, as the correct legal adaptation of the tax crime helps in formulating an appropriate punitive policy for it, therefore, the problem of this research was represented in a main question about the legal nature of the tax crime, the researcher relied on the descriptive analytical method to define the concept of tax crime, and its different types, the researcher also relied on the comparative methodto present jurisprudential opinions on the nature of the tax crime, in this research, this research was divided into two sections, the first section dealt with the definition of tax crime, and in the second section we present the doctrinal dispute about the nature of the tax crime, and the conclusion of the research included the most important results and recommendations.

الملخص FRE

L'impôt est la source la plus importante des recettes publiques, car il contribue d’une plus grande part au financement des dépenses publiques dans la plupart des pays.

Il est utilisé par l'État pour atteindre des objectifs autres que l'objectif financier, comme les objectifs économiques et sociaux.

C’est peut-être cette importance qui justifie l'intervention du législateur pénal pour criminaliser l'atteinte portée au droit de l'État dans la perception des impôts, ou à son droit d'utiliser l'impôt pour atteindre l'équilibre dans divers domaines.

Par conséquent, cette recherche vise à déterminer la nature juridique du délit fiscal, car l'adaptation juridique correcte du délit fiscal aide à formuler une politique punitive appropriée.