قياس وتحليل التهرب الضريبي في مصر وتونس للمدة2018 - 2000

Abstract

The phenomenon of tax evasion is a global phenomenon that affects
developing and developed countries, and there are strong indications that
this phenomenon is constantly increasing, and that most countries are
trying to control tax evasion, but the percentage of its severity varies
from one country to another.
There are indicators for evaluating the performance of the tax
structure, which together represent the establishment of an optimal
framework for the tax performance of the tax structure in a country for a
limited period of time, and these indicators include the tax burden and
tax energy
The results of the assessment of the standard model showed that the
actual tax burden index as a dependent variable affects it in a significant
and inverse way, the ratio of the agricultural sector’s contribution to the
GDP, and the variable of the mining sector’s ratio to the gross domestic
product in a significant and inverse way. The results showed that there
was no significant effect of the two variables, tax awareness and the
percentage of industrial sector contribution
This study is distinguished by the fact that it passed all the required
standard work stages and solved all problems to reach the reality of the
optimal tax burden (tax energy). Then the value of tax evasion was
calculated, which represents the difference between the values of the
optimal tax burden and the actual tax burden, and it is a first attempt at
the level of contemporary studies. I was able to calculate the tax evasion
values in a standardized manner.