Legal confrontation for economic and financial crimes that undermine the chances of investment development

Abstract

(Summary( Legal confrontation for economic and financial crimes that undermine the chances of investment development      Taxation is one of the most important tools of financial policy in achieving the goals of economic development within the country, so that the role of taxes is not limited to financing public spending for development only, but it leads to achieving economic stability, and given the importance of tax in our lives we had to be exposed to the crime of evasion Tax as one of the economic and financial crimes that undermine the opportunities for investment development. It is worth noting that the tax-crediting state aims to achieve the public interest by imposing the tax and imposing penalties on people who violate its tax obligations. In spite of the legislator’s interference in setting tax controls, whether in terms of the vessel that is imposed on him or its amount or those charged with it, this did not prevent some people from evading their performance through multiple means such as hiding activities that constitute the tax base or showing these activities as not achieving Profit, with the aim of totally or partially eliminating the tax, which has the greatest negative impact on the state and the funded individuals. For the state, tax evasion has undermined opportunities to develop investment and the state’s inability to directly spend in achieving development in the fullest way. As for the funded individuals, evasion has created a sense of injustice to them. The loyalty of those who pay their taxes, whereby they find others evading the payment of the tax, which is an incentive for them to evade their role in their performance. All this prompted the state to intervene to protect its financial interests by enacting tax legislation to criminalize tax evasion, in order to intimidate individuals by preventing them from committing this behavior, It has become clear - from her point of view - that criminal sanctions are more effective than civil sanctions in achieving this goal, in addition to applying a system of financial inclusion to reduce tax evasion and money laundering. research aims : This research aims to achieve the following goals: - Explain the concept of tax and its importance, and explain the concept of tax evasion, its forms and causes, and distinguish it from similar tax phenomena. - Studying the elements of tax crime in order to find out the legal model of tax crime in general Explain the concept of financial inclusion and its role in reducing financial crimes and tax evasion Exposure to the rules of punishment for tax crimes Research problems: The question arises about the legal nature of the tax crime, a criminal or an economic crime due to the urgent need to protect the state's public money. The importance of the research topic: The importance of research is through the goals mentioned in addition to the extreme danger that the tax evasion poses to the state and the extension of the legal and tax field workers to an understanding of the pillars of the tax crime in its general and the crime of tax evasion in particular and how to confront this type of crime Research Methodology: Relying on the adoption of the analytical method by analyzing the substantive and procedural provisions of tax laws and the original method of rooting the substantive and procedural provisions in tax laws with the aim of developing a general theory of tax crime in which the model to which all forms of this crime can be subjected. Search Plan: The study is divided into two topics, where I address in the first topic a statement of the concept of tax and its importance and a statement of the concept of tax evasion and its forms and causes study of the elements of tax crime to find out the legal model of tax crime in its general, and the second topic we address a statement of the concept of financial inclusion and its role in reducing financial crimes and tax evasion and the rules of punishment for Tax offenses.

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