ماهية التهرب الضريبي و صوره في التشريع الليبي

الملخص EN

Through my study of the phenomenon of tax evasion and its effects on economic development in Libya, where I dealt with this phenomenon by defining it, then we exposed the reasons that lead to the spread and increase of this phenomenon, especially in developing countries, including Libya, and I dealt with the most important forms of Libyan evasion in direct and indirect taxes in detail in Accordingly, through this study, I reached several results and several recommendations, the most important of which are : First : Results : 1 - One of the reasons for tax evasion in developing countries is the lack of awareness of individuals in society, in addition to the weakness of tax legislation, especially in setting deterrent penalties to reduce this phenomenon.

2- The tax administration in developing countries is considered the largest contributor to the spread of this phenomenon due to the weakness of the staff specialized in combating this phenomenon and their lack of experience in tracking the perpetrators of the crime of tax evasion, in addition to the weakness of the capabilities and modern management methods in counting the tax community, tracking the taxable activities and collecting the tax that must be paid.

3- Tax evasion has a bad effect on investment that developing countries seek to attract and activate and to achieve their economic development, as it affected investment attraction rates as well as existing investment projects that led to emptying investment plans of their content and achieving the required economic development.

Second : Recommendations : 1- To reduce the phenomenon of tax evasion in developing countries, including Libya, a more stringent legislative policy should be followed, and deterrent penalties should be set for the perpetrators of these crimes, so that these penalties are within the penalties prescribed for felonies and not for misdemeanors, and fines of up to three times the tax evaded, in line with comparative tax systems.

2- Finding modern scientific methods and introducing modern technology in the Tax Authority or its affiliated missions to count the tax community, adopting serious and effective accounting methods for taxable activities using modern technical methods in tax assessment and n assessment and assessment.

▸ of 22 2 ourses for employees of the Tax Authority to modern technical methods in estimating and assessing tax in accordance with modern accounting methods.