دور الجزاءات إزاء مواجهة الجرائم الضريبية The role of sanctions in the face of tax crimes

Saad, Eid Nasr Allah

doi:10.21608/ijarlg.2023.182473.1056

دور الجزاءات إزاء مواجهة الجرائم الضريبية The role of sanctions in the face of tax crimes

Document Type : Original Article

Author

Eid Nasr Allah Saad

مدرس بكلية القانون جامعة أوروك بالعراق سابقًا عضو الجمعية المصرية للاقتصاد والتشريع

10.21608/ijarlg.2023.182473.1056

Abstract

Our current research aims to confront tax crimes through penalties as a comparative study in three sections. In the first section, we presented what the tax and criminal penalties are. The first requirement is to define the tax paid by the financier or the taxpayer, whether a natural or legal person, as it is used as a tool to direct the economy in the state and social centers. For individuals and their failure to pay them affects both tax and social justice and will be pursued by the criminal penalty, whether penalties or precautionary measures in kind, which is what we discussed in the second requirement, the concept of criminal penalties. As for the second topic, criminal penalties in tax legislation, we presented in the first requirement the original penalties for tax or basic crimes as Law No. 157 of 1981 amended by Law No. 187 of 1993 Income Tax Law, or imprisonment and a fine or one of them, Law No. 91 of 2005 and its amendments Income Tax Law, and Law No. 206 of 2020 And its amendments are the Unified Tax Procedures Law, and there are non-major consequential penalties that are not signed alone as a compensation for the crime, and complementary penalties as a secondary sanction for the crime in the first requirement.

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