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Document Type

Original Study

Abstract

Tax crime is a social phenomenon that arises with human instinct. It is every positive or negative external activity that constitutes an attack on the interest of the public treasury in collecting its revenues and decided punishment. The tax legislator obligates those charged with fulfilling the tax obligations, whether stipulated in the Income Tax Law or the applicable Customs Law, to pay the imposed tax on in determined time and to submit the tax return and keep the commercial papers that reflect the nature of the activity and the amount of profits it earns from its activity and notify the administration for any activity, It is also committed to avoid the use of means of fraud tax or destruction of records, books and data in order to get rid of the tax under the income tax law in force. And the obligation not to violate the provisions of the law relating to the data Manafist (load), and is required to prevent submit a documents or forged lists or the transfer or possession of goods or commodities without a fundamental document or to perform any behavior intended to evade the payment of customs taxes contrary to the provisions of the Customs Act in force. individualize the tax penalties of an administrative nature and choose the appropriate tax penalty according to the circumstances of the offending taxpayer and the circumstances of his crime, which is called the administrative individualization of the tax penalty. The tax administration issues administrative decisions to impose the tax penalty on the offending taxpayer. They differed in the taxation of those exercising control over those decisions, Some of them, such as the Egyptian legislator, granted the ordinary judiciary the power to monitor them, and some, such as Jordan, gave the supervision to a specialized judiciary. There are those who gave the administrative judiciary such authority as the Lebanese legislator as for Iraq, the situation is unstable, It grants censorship to special committees and at other times grants to the judiciary. But he did not specify which of the judiciary made that control, is the control of the administrative judiciary or control of the ordinary judiciary.

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