السلوك الجبائي للمكلفين بالضريبة

Abstract EN

The distinction between tax evasion and tax fraud does not stop at this point.

Rather, it is a fundamental issue from the political point of view, as if tax evasion is the result of an economic calculation that the taxpayer performs to know the benefits that can be reaped from it, but this behavior does not express any meaning.

Political, while tax fraud if it is also the product of an economic calculation, but it also expresses aversion and opposition, because accepting the tax principle is a voluntary compliance with the tax duty, and the feeling of belonging to the group is intended to enhance this acceptance because it is proven that there is a strong relationship between The degree of cohesion and stability of society.

The economic interpretation of tax evasion states that the taxpayer does not adopt any specific tax behavior before performing the calculation between the costs that he will bear and the benefits that he will reap as a result of any behavior he adopts, and according to the logic of the calculation process, the more the amount of taxes imposed on him is heavy, the more deducted through evasion, With the need to take into account the fines that will be imposed on him in case he finds out about him.