الرقابة الجبائية كأداة لقمع التهرب الضريبي

Abstract EN

The study aimed to clarify important of tax control, which is a key element in business and scientific studies, Tax evasion is one of the most important phenomena that weakens performance tax revenues and thus wastes a large part of the financial resources of the public treasury economic development.

The study found that the tax administration always works to make sure the understanding and good management of the taxpayer through the control ways.

It is also strict in its laws.

Legislators or administrative workers have shown that tax evasion has become a black point in tax systems that must reduced.