The role of the tax administration in combating the phenomenon of real estate tax evasion

There is no doubt that taxes are an important tool in fiscal policy and because by public revenues, where the state relies on them in formulating financial and economic policy in order to achieve predetermined goals, its role is not limited to financial purposes, as the goals have been expanded to include economic, social and political goals in light of the development of the concept of taxation, which is at the forefront of these goals that seek to redistribute income and stimulate savings and investment according to development priorities. Taxation is a means of promoting activity in the economy, as in the case of inflation In the case of inflation caused by large increases in the price levels of goods and services, one of the reasons is the availability of large quantities of liquidity in the hands of members, and in this case the state will work to increase taxes imposed on citizens to reduce the phenomenon of inflation by reducing liquidity but deflation, and in this case of economic recession, the state tries to reduce the amount of taxes imposed on its citizens, and this in turn leads to increased social mobility and results in increased spending on the purchase of goods and services Thus, activating the reality of the economy dramatically deteriorating.