The Legal Protection of Tax Revenue to Curb Tax Evasion: A Comparative Legal Study (Al-Himayah al-Qanuniyyah lil-Daribah lil-Hadd min Zahirat al-Taharrub al-Daribi)

Abstract

We concluded in this research that tax evasion as a phenomenon targeting a resource of the state, through the person in charge of the tax, refraining from paying the tax imposed on him, whether legally in what is known as tax avoidance, resulting from deficiencies in legal texts, or by violating tax legislation By using tax fraud, and in both cases evasion is not possible unless there are special reasons related to the tax system, the tax administration, or the tax awareness level of the person in charge.

This phenomenon, even if its causes and methods of fraud and evasion are different, in order to evade the burden of tax, whether total or partial, all lead to one result, which is the negative effects that this phenomenon has on the state treasury.

The penalties monitored by the Libyan legislator, although they seem sufficient at the level of the texts, will not achieve their goal, which is to reduce this phenomenon, compared to what was stated in the Egyptian

legislation which stipulates that the crime of tax evasion is a felony that violates honor and honesty, and the penalty is imprisonment.

Tax evasion is a criminal crime that does not differ in its foundations from any other criminal offense. It is a crime in which the material and moral element is available, which must be addressed through preventive and control mechanisms, and the fine penalty is replaced by a prison sentence.