Tax Evasion: A Comparative Study between Algerian Legislation and Islamic Jurisprudence

Abstract

Taxes have become, in contemporary times,the first and most important financial resourceon which states rely to cover publicexpenditures. This is largely because theyconstitute the only revenue source over whichgovernments can relatively control the volumeof receipts, unlike other revenues—such as hydrocarbons—which are governed by supplyand demand and are often difficult to control oraccurately forecast.