Previewing and Proving Fiscal Fraud

Abstract

Fiscal Fraud is a dangerous economic crime that causes weak fraud collection and lack of revenues in exchange for the terrible increase in  expenses, which ultimately leads to an imbalance in the public budget and consequently the inability to maintain political and social  balances especially when petroleum revenues are no longer sufficient to cover expenditures. This requires concerted efforts to fight tax  fraud in its various forms. Previewing and proving the facts of this crime can be the basic building block for the success of efforts aimed  at fighting the multiple appearances of fiscal fraud. Preview and proof procedures in this type of crime are distinguished by their  peculiarities, whether with regard to the persons qualified to carry out these procedures or in terms of means and legal authentic  according to our personal opinion, to more development, especially with the increasing and complexity of fiscal fraud cases.