أساليب ربط الضريبة وطرق تحصيلها في التشريع الليبي

Abstract

This study examines the methods of tax collection in Libyan legislation, as one of the important subjects related to the effectiveness of the state's financial system. Taxes represent the primary source of public revenues used to finance public expenditures and support economic and social development. The success of the tax system depends not only on imposing taxes, but also on the efficiency of collecting them and transforming them into actual financial resources for the public treasury. The Libyan legislator has regulated several methods of tax collection, including direct collection, withholding at source, and the tax declaration system, in addition to compulsory enforcement procedures when taxpayers fail to fulfill their obligations. However, practical application reveals many challenges, such as tax evasion, weak tax awareness, administrative complexity, and the need for modernization and digital transformation of tax administration.

The study aims to evaluate the effectiveness of tax collection methods in Libya, analyze the legal guarantees granted to taxpayers, and propose practical solutions to improve the tax collection system while balancing the interests of the public treasury with taxpayers’ rights.