TAX EVASION OF VALUE ADDED TAX(VAT) IN LIGHT OF THE PROVISIONS OF FEDERAL LAW NO. (8) OF 2017
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Abstract
Taxes represent the most important resource of the state at the present time, but their performance by financiers collides with their lack of tax awareness, and this is confirmed by the financiers or taxpayers hiding their activities from the knowledge of the Federal Tax Authority completely, or hiding a large part of the size of their real revenues from the knowledge of the Federal Tax Authority with the intention of evading the payment of the tax due on them, and exploiting the legal loopholes that prevent them from falling under the law.
Hence, there has been a lot of talk about the nature of tax evasion in its various types and forms in recent times, especially with the issuance of the Federal Value Added Tax Law No. (8) of 2017. Opinions have varied and the legal and economic definitions of evasion have varied, so we must first focus on the concept of evasion as a linguistic term. As a legal term, we then explain the opinions of jurists on the ways the new law addresses the problem of tax evasion, through the following sections:
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