الأحكام الموضوعية لجريمة التهرب الضريبي : دراسة تحليلية مقارنة

الملخص EN

The crime of tax evasion is considered one of the serious crimes that face the developed and developing societies.

Therefore, the Palestinian proposal has allotted it a special attention and addressed it in the Palestinian income tax law.

This law clarifies the various actions which lead to tax evasion and constitute a crime punished by law.

This study tackled the concept of tax evasion crime and its components.

In addition, this study clarified tax evasion financial behaviors and its criminal contributions whether in participating in financial actions or in assisting, inciting or agreeing with the original perpetrator intending to evade merited tax paying to the state treasury.

We indicated that this crime is one of the intentional crimes that require the availability of private intention to apply its proposed punishment.

We concluded that the Palestinian income tax law should be modified and new article which asserts that this crime is not subject to any statute of limitations should be added.

Also article (39) should be modified and the responsibilities of the general director of income tax should be limited to the reconciliation with the tax evasion crime perpetrator in civil notch of the crime without the penal notch.