Volume 6, Numéro 6, Pages 323-336
Tax playes an important role in the economic and social sphere as the main source of the state treasury.so it contributes in the formulation of development policy and achieving the economic, social financial and political goals the state.However, The emergence of tax evasion in developed and growth countries has a negative impact on the performance of their economies. Because it reduce tax revenues and effects the desired development plans, This requires combating this phenomenon and reducing it through reconsidering the mechanisms adopted to address it by the tax administration and to stand over the application of the effective tax system, which guarantees to reconcilation between the interests of individuals on one hand and the state on the other hand.
tax evasion, tax administration, taxpayers , tax system.
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