تحليل العوامل الاقتصادية و التشريعية و الإدارية للتهرب الضريبي

Abstract EN

In order to achieve tax policy objectives in particular, and economic policy objectives in general, tax revenues must be collected with high efficiency.

This paper aims to identify and describe the most important economic, legislative and administrative factors that contribute to the tax evasion phenomenon.

To that end, we have relied on literature review in the field to list the different factors and to specify their relationship to tax compliance behavior.

After addressing the conceptual framework of tax evasion, the study revealed a range of economic, legislative and administrative factors that affect tax evasion.

The study concluded with a set of proposed recommendations.