العوامل المؤثرة على التهرب الضريبي و الأشكال التي يتخذها و الأساليب المقترحة للحد منه : دراسة تطبيقية على إدارات الضرائب في ليبيا

الملخص EN

This study aims to identify the factors affecting tax evasion, the forms it takes, and the proposed methods to reduce it in the tax administrations in Libya.

the framework of the local environment and the formulation of the hypotheses of the study, and the researchers used the questionnaire as a means to collect the necessary information to test the hypotheses of the study, as well as the appropriate statistical methods for analyzing the data obtained from the study sample.

the administrative and technical factors are the economic and political factors of the state.

the study also showed that social and moral factors have an impact on tax evasion.

this study also concluded that one of the most important forms of tax evasion in libya is presenting incorrect data by working to reduce revenues and inflate expenditures.

this study recommended studying the need to work on issuing legislation that prevents taxpayers from exploiting legal loopholes, as well as working to raise the efficiency of employees in the tax authority departments, and working to create tax awareness among the taxpayers and follow a clear policy in order to raise the efficiency of employees at the tax authority.