تفعيل دور الرقابة الجبائية في الحد من ظاهرة التهرب و الغش الضريبي

Abstract EN

This study deals with the problem of tax evasion as we discussed the analysis of this phenomenon by exposing the methods of tax evasion as well as the methods and ways of fighting it.

The latter is exemplified in the fiscal control in addition to other methods such as the use of preventive methods before the evasion takes place.

This is because the control alone is not enough due to the spread of this phenomenon and even the ways of tax evasion that developed greatly.