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Theoretical solution to the phenomenon of “tax evasion”

Theoretical solution to the phenomenon of “tax evasion”

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Published by Aouissi Amine
A Theoretical solution to the phenomenon of “tax evasion”; an idea tray to explain how we can decrease the phenomenon of “tax evasion” with a new method.
A Theoretical solution to the phenomenon of “tax evasion”; an idea tray to explain how we can decrease the phenomenon of “tax evasion” with a new method.

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Published by: Aouissi Amine on Nov 18, 2008
Copyright:Attribution Non-commercial

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05/17/2011

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AOUISSI Amine
theoretical solution to the phenomenon of “tax evasion” 
 
1
Theoretical solution to the phenomenon of 
“tax evasion” 
 
BY:
AOUISSI AMINE
; Researcher in CONSTANTNE University. ALGERIA.
Introduction:Historic expansion of economic activity and expansion of trade makethe task of controlling these two variables by the
authorities’
 concerned (public sector) is difficult, which give rise to theemergence of some phenomena that have had some negative effects oneconomic and social system in the whole society.Perhaps the most important of these phenomena is the phenomenon of"tax evasion"; a phenomenon that accompanied the activity tax sinceit (the emergence of tax) what is noteworthy is the different causesof this phenomenon at the same time, forms and results are what wewill try to refer to them in this simplified approach.
I-Definitions :
1-A.MANGAINAZ
Use poor status than the one provided by the legal rules
(1)
.
2-J.C.MARTINZ
Art avoid the attractiveness of the area of tax law
(2)
.3-LOUISSIAT MAHAL:Is a circumvention of the tax law in order to get rid of taxation orto reduce the tax base under
(3)
.
 
AOUISSI Amine
theoretical solution to the phenomenon of “tax evasion” 
 
2
4-H.M.HOSSINE:Escape from the tax imposed on it, by breaking the law, evasion mayoccur when determining the tax base and that the concealment chargeof some of the taxable or a wrong report, may also be the occasion oftax collection and as if the charge of concealing wealth
(4)
.5-M.DOUIDAR:No material tax evasion charge when free legal tax burden in whole orin part without the burden moves to another person
(5)
.6-K.ROZYF:Are smuggled material and all accounting operations and all legalproceedings and attempts and resorts in charge of arrangements, inorder to get rid of the tax due
(6)
.Can be concluded that they were driven through these definitions thattax evasion is a set of actions and behaviors of others, whetherlegal or monetary or material which is in charge of accounting forthe disposal of the tax evasion.
II-MOST ATTEMPTS TO ELIMINATE THE PHENOMENON:
 II-1-Control
(7)
:Fiscal Control: The fiscal control of the most important actionstaken by management to preserve and maintain the treasury, and is ameans through which to ensure the accuracy of the information givenby the costly and forms are:- The right information.- The right to redress errors and guarantees for costly.- The right of control.
 
AOUISSI Amine
theoretical solution to the phenomenon of “tax evasion” 
 
3
II-2-Tax investigation
(8)
:A) Investigation of accounting:J.C.MARTINZ say that the fraud extended to reductions of pettyexaggeration of sales or import without a permit to the neglect ofrecording all of inflating revenue through cost figures.This type of investigation allows the management to ensure fiscalhealth of the accounting literature and recordings and, throughreview of all accounting books and documents into place.B) Depth investigation of the overall fiscal situation:and procedures based on this investigation to administrativeofficers to the rank of investigator in this regard, they control thecompatibility and harmony entrances authorized by the party in chargeof financial and tax situation between the pattern of living and onthe other where the research of foreign accounts And the legislationin this area to the observer right to communicate with financialCompanies with which the charge of "the banks to provide funds" asthe investigation was conducted in the documents based real estateand built in the interest of registration, as well as documentsrelated to the costly and a wealth of quotas, bonds , Shares, loans,cars, etc
(9)
...II-3-Amend the tax administration and improve
(10)
:A) - stability and justice legislation.B) - streamline the tax system.C) - improving the physical possibilities.D) - Improving human potential.E) - to improve the administration.
III-Theory attempt to address the phenomenon of tax evasion:
Tax evasion, the conflict between the Treasury -public authorities-(that one of the most important sources of funding are taxes); andCompanies, which the most important things for them is maximize itsprofits by minimizing taxes.The first seeks to collect taxes, which constitute an important partof their revenues, while for the second seeks to maximize profits andconsider this to happen and try to reduce the volume argues thattaxes in some cases, one of the reasons for bankruptcy, which istherefore open to the phenomenon of tax evasion.The Company
’s
expenses qualitatively are many, including what is

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