الرقابة الجبائية كاستراتيجية لحماية المال العام من التهرب الضريبي

Abstract EN

This study aims to shed light on the phenomenon of tax evasion and to show the role of fiscal control in combating this phenomenon, based on the inductive approach, using the descriptive method to get acquainted with the subject under study.

the result of the study concluded with the weakness of tax administration and the lack of fiscal awareness that stimulated the spread of this phenomenon and the ineffective ness of tax control, which is due to the absence of coordination between the various institutions and bodies concerned with control, which opens the way for evasion the rough the lack of official registration of novices, the inability of the control operations to reach actual to the desired legislative objectives.

the study recommended the need for real political will by strengthening the measures taken to combat tax evasion, comprehensive reform of tax administration, and improving the economic environment by eliminating all activities that feed the phenomenon of tax evasion, such as the parallel economy and the speculative process.