مساهمة التدقيق الجبائي في الحد من التهرب الضريبي

Abstract

This study explores the effectiveness of tax auditing as a tool for mitigating tax evasion. Tax evasion poses a significant challenge, limiting a state's ability to generate revenue and finance essential public expenditures. To illuminate this issue, the research examines two real-world cases, each subjected to a tailored audit approach. These approaches included accounting investigations and in-depth examinations of overall tax situations. The research acknowledges that despite extensive measures implemented by the state and tax authorities, tax evasion persists. Factors contributing to this persistence include legal loopholes exploited by taxpayers, a lack of tax awareness among citizens, and the inherent difficulty of accurately measuring and determining individual tax bases. To effectively combat tax evasion, the study emphasizes the need for enhanced coordination between tax administrations and various public entities.