مدى تأثير التسهيلاث الجبائية على حجم الضرائب غير المحصلة

Abstract

Taxes are considered the main source of financing the state budget and financing public projects within the framework of central planning. Based on this importance, the legislator was required to grant the tax inistration several privileges to ensure the collection of its tax debts with the taxpayers. Therefore, we tried through the memorandum to focus on the facilities granted within the framework of paying the accumulated tax debts. On the taxpayers, which aims to encourage the taxpayer to approach the tax administration to clear his financial liability and reduce the volume of tax debts