The tax in all ages of the main themes that ran researchers because of their Close contact conditions peoples, and that in terms of political, economic and social, Taxes are link material that binds the individual government, one of the most important tools used by governments in drawing its financial, economic and social terms used tax revenue first in the financing of programs of public expenditure that has become increasing in moment . Taxes working to raise the economic efficiencies when the exploitation of economic resources and guidance these resources to better use and to achieve social justice in the distribution of income and achieve economic stability where justice is no longer only socially, but became a vital requirement in achieving national security in the community as well. Thus the state with individuals involved in achieving these goals and to achieve security inside and outside, but some taxpayers, and who want to provide services directly in the performance of their pay tax, as expected consumer benefit directly from having to purchase a good or service ignored , so the nature of the relationship between the state (IRS) and citizens (in charge) and they get rid of the legal obligation to pay their taxes partially or completely and using a number of methods and techniques fraudulent by refraining from paid the public treasury, and that means tax fraud . So we look at this study the issue of evasion in value added tax and known shortened VAT, and is a general tax levied on businesses that produce and distribute goods and services, and is the VAT tax on consumption because Stoic final it is the consumer, despite the fact that collected is the producer or distributor. Where the subject will be studied theoretically and problem will be identified and the objectives and methodology and the study sample. Objectives study
This study aims to achieve the following objectives :
- Get free professions and trades that are subject to VAT.
- study the legal texts of the relevant laws in liberal professions and link them to the collection tax . - Get nature and forms of evasion in VAT the self-employed . - Get the underlying causes of evasion in VAT the self-employed .. - Develop appropriate mechanism to deal with tax evasion to the self-employed .
Is the increase of the rate of value added tax (VAT), the nature of the political system and double taxation would lead to VAT fraud ?!
The relevance of the study
The importance of this study lies in the need to educate self-employed seriousness evasion in vat and the consequent negative effects on the financial activity of the State, and comes through definition of this category duties tax and rid them of the issue of inheritance Social which prevailed between groups of Palestinian society, including self-employed before the advent of the Palestinian Authority, where he was in charge of the Palestinian is evasion of taxes national action, because the tax revenue goes to illicit destinations .
According to Smith and Stephen (2007) ,they resorted to some of european experiences of European countries. This study aimed to reviews what is known about the exposure of the VAT to revenue losses through noncompliance, with a particular focus on fraud and evasion,and considers what can be done in respons. And they are follow the methodology to eliminate fraud in the VAT, by used More radical measures within the context of a system that preserves zero-rating include , The use of ‘reverse charging’, by which liability in a business-to-business (B2B) transaction is placed on the buyer rather than the seller. This would deal effectively with the carousel fraud, and by ending the gradual cumulation of VAT payments through various stages of production and distribution and instead collecting all VAT revenue at the final sale, the system is exposed to substantially greater risks of revenue loss through unreported...
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