التهرب الضريبي

Abstract EN

The tax is one of the most important sources of public revenue during decades, that’s why tax system was subject to many studies and researches.

The key element in its importance is not only its role in the public revenue but its impact on reaching financial policy objectives and technical complications related to its implementation.

With the expansion of the scope and types of taxes has appeared a very dangerous phenomenon called tax fraud or “tax evasion”.

Such phenomenon prevents Government from achieving its economic and social development goals.

This problem must be tackled and specific measurements should be considered to limit its impact on the economic and social development.

I will try in this article to treat this phenomenon and its real reasons and its negative impact on national economy.