العلاقة بين التهرب الضريبي و الفساد

Abstract EN

This study aims to explore the relationship between the phenomena of tax evasion and corruption under Prevention and Fight against Corruption Law.

We should, at first, try to analyze each phenomenon alone by developing a conceptual framework including their definitions and reasons with respect for the forms and patterns of each one in order to dismantle this relationship and dissolve its links to find the results.

In this sense, the foundations and bases of each of them are manifested to indicate the points of convergence and difference by considering tax evasion as one of the corruption manifestations to conclude, at the end, that the fight against the tax evasion phenomenon is an urgent need to reduce corruption