جريمة التهرب الضريبي : قراءة سوسيو تحليلية في الآثار و المسببات

Abstract EN

Our scientific paper came as an attempt to delve into one of the forms of economic crimes, which is tax evasion, since It has become one of the most important current issues on the international and local levels with extreme danger, that involves assaulting the public treasury resources of the state, by using all fraudulent methods to evade their performance.

It is one of the biggest obstacles that hinder the growth and development of the countries economies, because of the great importance of the tax as one of the most important financial sources funding and contributing to the achievement of the public good, however, taxes are considered as a form of forced exploitation practiced by the state from the taxpayer's point of view that, accordingly, became a criterion characterizing the lack of compatibility in the relationship between the individual and the system, that is among the most important results reached by following the descriptive analytical approach during our analysis of the scientific material under study, through which we aimed to present the most important causes and effects of this phenomenon, by presenting it in a socio-analytical pattern.

This latter, differs from the previous studies that are characterized by the predominance of the economic, financial and legal pure nature.

This newly studied pattern, may open the way for the competent authorities to create effective mechanisms to address this phenomenon in all aspects.