التحصيل الضريبي في ظل الاضطراب الاقتصادي المفاجئ : كوفيد 19

Abstract EN

The tax system is considered as a legal link matching the state with the citizen, especially in the financial aspect, so tax collection is one of the most important methods adopted in the state's tax system according to several methods pursued, including those related to direct payment of due tax rights or by paying advances in installments paid in certain periods or by deduction from the non-tax-charged source in order to achieve a set of desired purposes, the purpose is to obtain funds for the implementation of the general policy of the state in the modern sense at various political, economic and social levels.

from there, we try to shed light on these increasing threats resulting from exceptional circumstances through the sudden economic turmoil imposed by the health crisis that the whole world witnessed "corona pandemic".