التهرب الضريبي و أحكامه الفقهية

Abstract EN

he phenomenon of tax evasion is one of the most serious problems that many countries encounter.

They do their best to find appropriate solutions to eliminate them because of their economic and social risks on the state and community.

The Islamic Shari’a offers a unique method for combating this phenomenon by establishing a set of harmonious legislations that aim at highlighting the seriousness of this phenomenon and raising the sense of collective awareness among people towards it.

The Islamic law establishes appropriate penalties in order to prevent the occurrence of such a phenomenon.

This study found that the Islamic Shari’a preceded any other man-made legislations in fighting this phenomenon.

It was also found that the Islamic taxation system has been very effective in curbing this phenomenon because it handles the problem from its different aspects.

The paper, which consists of an introduction, four sections, and a conclusion, presented the concept of tax evasion, indicated the religious provisions pertaining to it, highlighted its consequences and explained the methods for combating it.