سياسة الحد من التجريم في جريمة التهرب الضريبي : دراسة تحليلية

Abstract EN

The funds obtained as a conclusion of the imposition of taxes on individuals are only financial support to the public treasury, therefore the legal frontation used for those who have failed to pay taxes can not be limited to criminal intervention that began to create a social sensation of the criminalization tool, It is imperative to resort to legal means other than criminal law, and the instrument of criminalization must be the last way that can be used against tax evaders, whether income tax or sales tax and other taxes imposed by the state.