Özet:

The Value Added Tax (VAT) is a very important source of treasury revenues in Lebanon. It was initially introduced in Lebanon in order to reduce the budget deficit and help contain the debt. However, VAT evasion growth in Lebanon is leading to significant VAT revenue losses because of its size and frequency. In this paper, we will highlight the contribution of VAT to the treasury revenue. In addition, our research has led to figure out the most significant VAT evasion cases and the way tax payers evade paying their required VAT or try to have an illegal refund. From these tax evasion cases, we will pinpoint the main causes of such evasions and propose solutions to limit as much as possible VAT evasion in Lebanon.

Anahtar Kelimeler: