Tax evasion and its effect on criminal liability under uae tax law
Other Title(s)
التهرب الضريبي و تأثيره على المسؤولية الجنائية بموجب قانون الضرائب الإماراتي لعام
Author
Source
Issue
Vol. 33, Issue 79 (31 Jul. 2019), pp.31-69, 39 p.
Publisher
United Arab Emirates University College of Law
Publication Date
2019-07-31
Country of Publication
United Arab Emirates
No. of Pages
39
Main Subjects
Abstract 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.
American Psychological Association (APA)
al-Mansuri, Hammud Khalifah. 2019. Tax evasion and its effect on criminal liability under uae tax law. Journal of Shariah and Law،Vol. 33, no. 79, pp.31-69.
https://search.emarefa.net/detail/BIM-1339377
Modern Language Association (MLA)
al-Mansuri, Hammud Khalifah. Tax evasion and its effect on criminal liability under uae tax law. Journal of Shariah and Law Vol. 33, no. 79 (Jul. 2019), pp.31-69.
https://search.emarefa.net/detail/BIM-1339377
American Medical Association (AMA)
al-Mansuri, Hammud Khalifah. Tax evasion and its effect on criminal liability under uae tax law. Journal of Shariah and Law. 2019. Vol. 33, no. 79, pp.31-69.
https://search.emarefa.net/detail/BIM-1339377
Data Type
Journal Articles
Language
English
Notes
Includes in-text citations.
Record ID
BIM-1339377