الغش الضريبي

Abstract EN

The article aims shed light on the subject of tax fraud‚ which is mainly aimed at the public treasury of the owed sums of mony to deprive the taxpayers tax people‚ using illegal means‚with the result that the effects of a very severe for the general economy‚ but the legislature and in this regard it has a line of stop mechanisms in the face of phenomenon‚ the major of which is control mechanism that aims to seek to control in charge of tax statements and investigate the credibility‚leading to the signing of the appropriate punishment for each override of taxpayers ranging from fines to imprisonment as well as complementary sanctioms.