The role of banking supervision as a supporting body in reducing the phenomenon of tax evasion in commercial companies
Due to technological developments, a set of solutions have been taken into consideration to assist the tax administration in obtaining information that helps access the real income of taxpayers from commercial companies and prevent cases of tax evasion, whether partial or total, by making use of the information reached by the supervisory committees formed by the Bank The central bank to supervise the external transfer of foreign currency for the purpose of import, and the impact of this on the work of the tax administration and its role in reducing tax evasion practiced by some taxpayers through manipulation of accounts submitted to the administration has been highlighted. management suffers, The research gains its importance from the importance of the research in showing the use of banking control information as a support body for the work of the tax administration to reduce tax evasion, and focus on commercial companies and how to account for tax for the result of their activity. For import, the study reached a number of results, the most important of which are: The presence of a large number of taxpayers who do not declare all their commercial activities for the purpose of reducing the tax base and thus reducing the amount of tax, and this is called partial tax evasion.
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