الفهرس 
الفصل التمهيدييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The tax has been known since ancient times, where it was imposed on people as soon as they were in the territory of the Kingdom or the Sultan, and it was called the head or individual tax, and then the tax evolved with the development of countries, so its types varied and its vessels imposed on them, and then the tax was one of the most important sources of financing for governments, as it is an essential resource in most developed and developing countries, in addition to using the tax as one of the tools of financial policy to achieve macroeconomic policies of countries by encouraging a certain field of economy, such as industry, by providing tax facilities and incentives that are discriminatory from the rest of the fields, As well as to encourage the economy in different regions in the same country, such as less developed or remote areas, and encourage capital to enter the state and invest in these activities and these areas, and also countries may use the tax to direct consumer behavior towards a certain product or alienate them from certain goods such as those harmful to health, such as cigarettes, intoxicating drinks, and also carbonated.The tax policy in any country aims to achieve the economic interests of countries as taxes are one of the most important sources of income in both developing and developed countries.all countries want to increase their yield from taxes of various types, such as direct and indirect taxes, whether taxes on income, capital or consumption, as well as customs taxes and various fees.On the other hand, the taxpayer considers this to be a burden and a burden to him because of the reduction of his financial liability and the increase of his sacrifices, and therefore seeks to avoid that loss, whether by permissible legal methods such as tax avoidance or by illegal methods such as tax evasion.