التهرب الضريبي للمصارف الاهلية

Abstract

Private banks, after that, a legal person charged with tax can resort to tax evasion behavior, like any other taxpayer, taking advantage of a number of reasons, some of which belong to the banks themselves, and the other relates to the tax administration, as well as economic reasons, and legislative reasons, leaving effects that extend to Social, economic, and legal aspects. For the purpose of addressing the problem posed in this research in identifying the causes of tax evasion for private banks, and indicating the extent of its effects, we will address in this study the causes of evasion, and its effects in the Iraqi Income Tax Law No. (113) for the year 1982, and the Egyptian Income Tax Law No. (91) for the year 2005 And the Jordanian Income Tax Law No. (34) of 2014. In the context of the foregoing, and for the purpose of answering the questions of the study, and addressing its problems in order to achieve its goals and objectives, we will divide this research into two demands. We included some conclusions and suggestions that we believe should be adopted by the tax legislature or the tax administration.