المخالفات الضريبية في ظل الإدارة الإلكترونية

Abstract EN

Various tax haws imposed a number of obligations on the shoulders of those who addressed is provisions, any breach of these obligations constitutes a tax violation regrdless of the good or bad faith of the perpetrator.

Tax laws have therefore passed fines and tax increases that canamount to criminal penalities when required.

The concept of tax violations has witnessed a remarkble developement in the basis of the violation and how it was committed.

This development coincided with the tax administration's move towards the embodiment of electronic management by adopting the possibility of implementing obligations by electronic route, this trend from paper management to electronic management has contributed to the emergence of a new concept and perception of tax violations.