فلسفة التجنب الضريبي بين المنع والجواز

Abstract

This study deals with the philosophy of tax avoidance between prohibition and permissibility, so taxes are considered one of the main important sources for financing public expenditures to satisfy public political, economic, social and cultural needs (the tax base), and achieving the necessary collection of funds (revenues) to cover those expenses, and then the tax proceeds are considered revenue It is important for financing the public treasury in the state, and accordingly, the phenomenon of tax avoidance, the subject of our study, may be an obstacle to achieving the principle of tax justice in the fair distribution of income between the financiers (taxpayers) and the state, and then leaves behind negative effects on tax revenues that may be considered a stumbling block to achieving development. drawn by state policies, so I distributed the study of the subject to the two researchers, we dedicated the first of it to deal with the concept of tax avoidance and its causes, and in the second to focus on methods of tax avoidance and the position of legislation on it, and then presented the results and recommendations that I would reach.