مدى خضوع أرباح الأنشطة غير المشروعة للضريبة The Extent to which Profits from Illicit Activities are Taxed | ||
| المجلة الدولية للعلوم القانونية و المعلوماتية | ||
| Volume 3, Issue 1, January 2020, Pages 25-37 PDF (1.1 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/ijslc.2020.201005 | ||
| Author | ||
| Atef Ahmed Abdel Aal Zedan | ||
| PhD researcher in the Department of Public Finance Financial legislation and economic law | ||
| Abstract | ||
| Parallel economy activities are divided into two types:unregistered legitimate activities, which are legitimate activities in themselves, but the illegality suffered by the lack of compliance with legal procedures such as opening a tax file and not to extract a commercial or industrial register for practicing them and not to insure the owner of the facility and workers ... etc. These activities agree that economists to be subject to tax and Illegal activities in themselves for violating public order and public morals.These offenses are punishable by the penalties prescribed by the Penal Code and the laws attached thereto.The jurisprudence and the judiciary as to whether or not they are taxed differed between those who favored being subjected to tax, like legitimate activities and opposed to it. | ||
| Keywords | ||
| Tax Administration; Tax Legislation; Penal Code | ||
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