The Crime of Tax Evasion in Egyptian Legislation and Its Comparison with Libyan Legislation: A Comparative Study

Abstract

This study examines tax evasion under Egyptian legislation and compares it with Libyan legislation. Tax evasion directly affects public revenue, economic stability, and the state's capacity to finance development programs. The study discusses contributing factors, including legislative loopholes, weak oversight and accountability, low tax awareness, and the expansion of the informal economy. It also highlights the consequences for fiscal deficits and social justice and recommends modernizing tax legislation, improving administrative and regulatory efficiency, strengthening transparency and governance, and promoting tax awareness.