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The article discusses Lebanon's crisis of inability to collect taxes and fees from all economic activities taking place within its borders, despite the existence of the necessary tax laws and regulations. The problem is not with the laws themselves but with the weak capacity to reach unregulated economic activities, such as cash-based transactions, individual professions, and small businesses—especially given the high rates of informal employment, which reach around 95% among Syrians and 64% among Lebanese from vulnerable households. This results in a significant gap between actual economic activity and the government's ability to collect due revenues, weakening public resources, distorting competition, and reducing trust in the fairness of the tax system. Large parts of the economy remain unregistered, making it difficult for the state to recover its rights. The article emphasizes the need to improve collection management to ensure tax compliance and achieve financial justice, arguing that the core issue is bridging the gap between legislation and effective enforcement—not merely enacting new laws.
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