The administrative and criminal nature of tax crimes

Abstract

It has become known that taxes represent the main funder for the national treasury, but on the other hand, we find that those responsible tries to evade them in various ways, and this is called a tax crime. Although there is a consensus that a tax crime constitutes a violation of the tax law; Its goal is not to pay all or part of the tax debt, but the concept of tax crime still has problems in defining it. The tax was not aimed at any economic goal or any interference in social activity, but rather its aim was to provide the state treasury with the resources necessary to cover expenses. However, when the state abandoned its traditional and neutral character, it resorted to directing the national economy and managing its basic sectors.