This research discusses the phenomenon of the financer’s refusal to pay taxes and trying to benefit from the loopholes in the writing of the laws and the intentions behind them. It investigates the reasons why the financer may perform such actions and the results of these actions, portraying the efforts exerted in this respect in the field of Jurisprudence and the judicial system in light of Article 107 of Law 187 for the year 1993 of the unified tax system of Egypt. The research also investigates this phenomenon from an Islamic perspective in light of the politics of finance and economics which aim at preventing this phenomenon or limiting its danger.

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