التهرب الضريبي في القطاع السياحي وانعكاسه على وعاء ضريبة المبيعات

Abstract

Tax revenues play an important role in the general state budget, especially in times of falling oil prices. Therefore, Each type of tax must be activated. Among ِ these types is sales tax (service tax). The sales tax is one of the  direct taxes that is characterized by ease of its collection and the abundance of its revenues and durability all year, but the lack of annual revenues of sales tax is considered as an indication of tax evasion that by must focused on to see their positions and reasons. The research aims to reduce the phenomenon of tax evasion and identify tax evasion positions from the sales tax and expand the sales tax source in the case of addressing gaps and imperfections.

     The most important conclusions that have been reached by the research are the existence of tax evasion in the tourism sector from the sales tax in a way that changes the classification of tourist facilities below first-class in order not to subject to sales tax . As well as the lack of knowledge of the GCT on the tourism facilities which are subject to the sales tax due to the lack of a database about them.    The most important recommendations of the research are as follows with the second grade classification to taxes , the tax administration should expand the sales tax by subjecting the tourist facilities , as well as the tax administration should allow the tourism facilities outside the capital and. That are subject to the sales tax to settle their tax accounts in tax branches of the provinces where these facilities are located. In order relieve the priest of their attendance at the General commission for taxes and tax control of branches in the provinces more on the process of settling accounts .