الضغط الضريبي كحافز للتهرب و الغش الضريبي

Abstract EN

Taxation on taxpayers must be reasonable in order to be acceptable to them.

Even if the authorities increase the level of tax and duty rates, the inevitable result will be a lack of tax revenues, but rather a change in the behavior of the taxpayers.

Are moving towards the practice of evasion and tax fraud to escape the tax pressure imposed on them.

Therefore, this research paper clarifies the conceptual framework for tax evasion and fraud, as well as the presentation of tax pressure theory.