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Today, one of the most important sources of government revenue is taxes. in addition to providing a large part of the expenditures, it is also used as a suitable financial tool to control the economy. According to Islamic teachings and what can be deduced from verses and hadiths, evading the payment of primary or fixed taxes is forbidden, and those who refuse to pay them are explicitly transgressors and executors of the fixed divine decree.
In this regard, what is being examined is that according to Islamic teachings, what is the ruling on evading the payment of government taxes? On the other hand, according to Islamic law, those people who do not pay their taxes by resorting to legal loopholes and avoid paying them are also subject to the tax evasion order? Or is tax evasion different from tax evasion, and the evasion order is not transferable?
The research method in this research was to refer to the sayings of jurists and jurisprudential sources and also to refer to the relevant laws. According to studies, tax evasion, which is in the form of concealment, fraud and violation of the law with illegitimate intent and harm to others and the Islamic community, is jurisprudentially and legally forbidden and is considered a crime. Also, the phenomenon of tax evasion is other than tax avoidance, which in addition to the initial taxes also includes government taxes.