أثر زيادة الوعي الضريبي في الحد من ظاهرة التهرب د/ محمد سعيد محمد آل ظفران *

Abstract

Tax evasion Is a regression from carrying out the national duty towards the public services that the state performs for citizens, wasting these resources, and depriving those with limited incomes of their benefit; Hence the vigilance of financial awareness in taking it out Is a legitimate duty and a legal requirement
Research questions :
The research raises many questions, including
1. What Is meant by tax awareness, and what is its relationship to tax evasion?
2. How legitimate is the individual's right to avoid tax?
3. What Is the impact of tax awareness In addressing the phenomenon of evasion In the Kingdom of Saudi Arabia?
4. What are the financial policy tools In combating tax evasion?
Research method :
The descriptive approach (analytical and Inferential) includes the legal and legal basis for the Issue, according to the general tax systems, and the Saudi value-added tax system issued by Royal Decree No. (113) dated 2/11/1438 AH, compared to the Islamic financial system
The most important search results :
1. The danger of tax evasion on state finances, and a violation of the principle of tax justice, and equality betweenfinanciers.
2. Tax awareness is a positively influential factor in all human behavior.
3. The Kingdom of Saudi Arabia has made great strides in combating tax evasion by developing financial awareness, and issuing deterrent penalties in accordance with the provisions of the Saudi value-added tax system.
Key words: Tax awareness, Evasion, Financial system, Islam