Diagnosis the Causes of Tax Leakage Phenomenon In Egypt and How to Combat it Diagnosis the Causes of Tax Leakage Phenomenon In Egypt and How to Combat it

       Tax leakage represent a global phenomenon appears when there are the causes. It is difficult to determine the scope of the tax leakage due to the different writers' views about the activities that lead to its existence. The scope of tax leakage for research purposes includs several subissues: tax avoidance, tax evasion, customs smuggling, informal economy, and tax planning.
  
   Tax leakage phenomenon is "the amount of shortfall in tax revenue generated than estimated tax, in light of economic conditions and social and political prevailing " .tax gap increases with the tendency of taxpayers for noncompliance and tax practice illegal activities, and economic policies in general, and fisical policies, in particular.
      The scope of the research problem and its purpose giving the reasons behind the spread of the phenomenon of tax leakage in Egypt and ways to combat it. The importance of this stems from the fact That this phenomenon have negative effects on the resource allocation, and distribution of national income, and have negative effects on economic stability.
 
      The study is based primarily on Induction  approach in order to find out the main reasons behind the phenomenon in Egypt, will also be relying on deducation approach in order to reach solutions to combat the phenomenon in Egypt in the light of international experiences.
       In order to achieve the aim of the research, the study plan will include two sections Section I: reasons for the phenomenon of tax leakage in Egypt.
Section II: How to combat the phenomenon of tax leakage in Egypt.