أثر مصداقية الإقرار الضريبي في الحد من التهرب الضريبي لضريبة الأرباح التجارية و الصناعية بالجمهورية اليمنية

Abstract EN

This study aimed to investigate the reliability of tax declarations and their impact on reducing commercial and industrial profits tax evasion in Yemen.

To achieve this objective, the periodic reports of the executive tax units of large taxpayers during 2010 -2013 were used, and results of auditing tax declarations by the tax units were reviewed.

The tax declarations belonged to registered public or mixed sector establishments and institutions, or money, individual companies, or in organizations and associations.

The study sample consisted of “402” taxpayers who submitted their tax declarations for 2010-2013.

For data analysis, the SPSS package was used, through which descriptive analysis was used according to business sectors: correlation analysis and simple regression analysis for four consecutive years.

The study results revealed a significant impact of the reliability of tax declarations on reducing commercial and industrial profits tax evasion in Yemen.

The study showed that the submission of reliable information about real incomes by large tax payers was considered the most important factor for reducing tax evasion.

The study stressed the need to review the declarations, without exceeding the specified period of two years.

It also stressed the need to update the system of reviewing tax declarations submitted by taxpayers, and to apply the penalties stipulated in the Income Tax Law No.

17 of 2010 concerning cases of evading commercial and industrial profits tax.