El-Halim, M. W. A. E. - M. A., and M. A. E. - H. Ramadan,
Crimes of General Tax Evasion on Sales, Issued by Law 11 of 1991, and its Amended,
, Egypt, Cairo University, 2012.
AbstractThe subject of this study Addresses to examine the crimes of evasion of the law
of the general sales tax, and its problematic is to discuss the criminality focus in
this law, and discuss of evasion crimes and penalties thereon, and the criminal
adversarial in prosecution of criminal tax, the importance of the study represent in
obvious the problems faced by the criminal protection of the tax authority of the
State on the one hand, and the- financial rights of individuals on the other.
The study was divided into an introductory chapter and two sections:
Introductory chapter: the general provisions of the sales tax .
Section I: substantive provisions of crimes of tax evasion on sales .
Section II: the procedural and punitive provisions for tax evasion crimes.
The study recommended the reorganization of certain provisions of the Sales
Tax Act, and of that the partner is investigated in crime in solidarity with the
person who evasion of tax in compliance with the performance of the tax and
surtax. We recommend amending the text of Article (43, 45) of this law on the
additional tax.