أسباب و آليات التهرب الضريبي الدولي و طرق مكافحته

Abstract EN

This study aimed to point out the major reasons and forms of international tax evasion and the factors assisting in reducing it.

the study concluded that causes of the phenomenon are linked to the emergence of multinational corporations that aim, through their investments to reduce the tax burden by using multiple methods.

International tax evasion was being combated at two levels, at the domestic level through the application of the principles of tax governance and modernization of tax administration, and at the international level through bilateral and multilateral agreements, as well as international tax coordination and and lifting of bank secrecy.