الفهرس 
ماهية التهرب الضريبييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The aim of the research is to develop tax accounting measurement and disclosure by analyzing the accounting and tax problems that resulted from the practical application of the Income Tax Law No. 91 of 2005 and the Value Added Tax Law No. 67 of 2016 which represent the deficiencies in the current tax accounting method, which leads to an increase Cases of tax avoidance and evasion. The research also included proposing methods to address these problems on scientific and objective grounds, provided that these proposals are applicable within the framework of the trend to develop a tax accounting system in light of accounting standards and tax legislation.
The researcher concluded the following:
1-The fundamental difference between tax avoidance and tax evasion is the legality of the act, as the first aims to reduce the tax or not pay it by following methods that do not violate the law, while the second aims to reduce the tax or not pay it by following methods Against the law.
2-There are many ways of tax evasion and are constantly developing according to the skills and experiences of evaders and the use of modern means such as information technology.
3-There are similarities and differences between accounting standards and tax rules in both income taxes and value added tax.
4-There are deficiencies in the current tax accounting method.
5-The existence of a positive relationship between deficiencies in the current tax accounting method and tax evasion.
6-Presenting a proposed approach to develop tax accounting measurement and disclosure in order to combat tax evasion, the most important elements of which are summarized as follows: -
(A) The availability of objectivity and clarity in the texts of the law and the executive regulations and the limitation of the rule’s role to interpreting the articles of the law without expansion or restriction.
(B) Adding a list of tax income to the financial statements stipulated in the Egyptian Accounting Standard No. (1), which means determining the net tax profit on the basis of the tax income statement prepared in accordance with the Egyptian accounting standards and tax rules.
(C) Disclosure of a summary of the tax return in the notes to the financial statements so that their users are aware of the adjustments made to the accounting income to arrive at the tax income.
(D) The electronic system does not accept the declaration in which the tax deduction is shown for the invoices issued by the shell companies and the emergence of a warning to the companies receiving these invoices that this tax may not be deducted until they amend the return.
(E) To work with the electronic invoice system, as once it is issued, sales are recorded with the seller and purchases are recorded with the buyer at the same moment.