الرقابة كآلية لترشيد الإنفاق الضريبي و الحد من التهرب

الملخص EN

This paper studies the tax expenditures as tax procedures that are out of the tax system reference adopted in the public order, and that mainly aim to achieve particular economic goals.

It also discusses the tax evasion issue resulted from taking advantage of concessions granted in the context of illegally adopted tax policy, and the role of control in the rationalization of tax spending as well as the reduction of tax evasion.