Author(s): Firas Mohammed Shehab

Abstract: Tax evasion has become a widespread phenomenon, exploiting legal loopholes in all countries around the world, whether developed or developing. These loopholes have ultimately affected the resources of states and have reflected negatively on their economic, administrative, social, and political performance. It is evident that the main motive behind tax evasion is the pursuit of more money through illegal means, which, in certain cases, constitutes a tax crime subject to appropriate penalties. This is due to the serious consequences of tax evasion, which harm society and hinder its progress. Although the methods of combating tax evasion vary from one country to another, the important goal remains to reduce the rate of tax evasion to the lowest possible level. In addition, anti-evasion policies should ultimately contribute to raising tax awareness.

DOI: 10.22271/civillaw.2025.v5.i1b.126

Pages: 107-115 | Views: 93 | Downloads: 40

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