جريمة امتناع المكلف في الكشف عن ذمته المالية

Abstract EN

It is the duty of every employee to perform his duties in the manner prescribed by the law and to exercise his job impartially and impartially, all in order to achieve the public interest and away from achieving any personal interest insisting on the public interest.

However, an employee or public service officer may exploit his or her function personally to harm public money and therefore legal protection should be provided for that money as long as it is allocated for public benefit or public interest.

The disclosure of financial disclosure to certain categories of taxpayers, because of their important positions in the State, is a matter of financial disclosure, as stipulated in the United Nations Convention against Corruption of 1997 and 2004, for the purpose of protecting public funds and preventing the emergence of corruption Bribery and exploitation of the job personally.

Thus, the legislator has challenged in a large number of countries to oblige these categories of employees to disclose their financial status as well as the financial contributions of their spouses and dependents of their children.

The legislator has decided to penalize these categories of taxpayers if they refrain from providing disclosure of their debts Or they provided such disclosure but with incorrect data.