جرائم التهرب من الضريبة الانتقائية و إشكالية عقوباتها في التشريع الإماراتي

الملخص EN

Tax is considered an important tool in the financial policy of the state as an important source of revenue for its treasury.

Tax also aids in achieving economic stability, solving the problem of inflation, promoting economic development and meeting public expenditure.

Since the payment of taxes has become a due obligation on those who are subjected to it, acts of evasion and cheating in its payment have come to be regarded as crimes in the legal sense.

Consequently, and in line with the objectives of the GCC Economic Agreement of 2001, the United Arab Emirates ratified the Unified Convention on Selective Taxation for the GCC States in 2016.

Thereafter, the UAE has incorporated this agreement within its domestic law by issuing the Federal Decree Law No.

7 of 2017 on Selective Taxation.

Under this law, Article 23 criminalizes tax evasion as a form of economic crime but without providing for penal sanctions that can suppress this evasion and protect the national economy.

This is the main issue that the present paper attempts to address.