آليات تحصيل الضريبة في ظل الإصلاحات الجبائية الجديدة

Abstract

The study aimed to discover the mechanisms of tax collection within the framework of the new tax reforms, concept of system based on the payments made by the taxpayers and playing a role in the contribution of income to the financial management and the public treasury. Despite the great shortage despite the reforms, tax evaders are still taxed despite the rigorous procedures applied by the collection mechanisms.