Tax evasion and its effect on criminal liability under uae tax law

الملخص EN

The following research presents an analysis reflecting on a key issue namely tax evasion.

The study reflects an understanding on the concept of tax evasion, the factors that are most likely to result in such evasions, as well as the impacts of such evasions on a country, its people, and its economy.

The study analyses the effect of such tax evasions on the criminal liability of the UAE, in specific, and to achieve this, the theoretical understanding and reviews on the concept have been done to effectively understand how evasion works and affects UAE and its economy in the process.

The study has been accomplished based on a secondary research method, where text books, researched journals, news reports, and other online researched articles and publications have been used to conduct the study.

The research has been presented systematically, discussing the concept of tax evasion in the beginning, following which gradually, the types of tax evasion, the risks related to such evasions, the reasons and impacts of evasion in a country, the effects on a country’s economy, have been discussed.

Tax evasion is an illegal act that often individuals and organizations attempt, by means of illegal acts, in order not to pay for their due taxes.

Tax burdens, ineffective implementation of regulations, and the intentions to save funds on one’s own self for self-interests and expenses, are some of the factors that cause individuals and/or organizations to evade their taxes.