دور المحاسبة القضائية في الكشف عن التجنب الضريبي في المملكة العربية السعودية : دراسة ميدانية

Abstract EN

This study aimed to determine the relationship between forensic accounting and tax avoidance, in order to find out whether forensic accounting has a role in detecting tax avoidance or not.

The study dealt with tax avoidance and forensic accounting in accounting thought and application, and relied on a field survey to obtain the necessary data from its main sources, based on the views of accounting and auditing offices, examiners and tax auditors in the Kingdom of Saudi Arabia, where a survey list was designed and distributed⁽[1]⁾ to the study sample (130).

Then, a statistical analysis of the obtained data was performed.

The study concluded that forensic accounting, with its innovative methods, accurate procedures, stages, skills and knowledge, helps in detecting tax avoidance, as there is an inverse relationship with a significant effect between forensic accounting and tax avoidance, which is statistically significant at a moral level less than (0.001).

The effectiveness of forensic accounting in the Kingdom of Saudi Arabia through the establishment of an independent professional organization for forensic accounting with the inclusion of forensic accounting within educational curricula and programs.

The study recommended the issuance of legislation regulating the work of forensic accounting in the Saudi business environment, and the need to adopt the idea of forensic accounting to help detect tax avoidance, Increasing awareness of forensic accounting in resolving disputes and lawsuits, through holding training courses, with the addition of a new course for accounting students in Saudi universities to learn about the importance of forensic accounting in the Saudi business environment, with the need not to confuse forensic accounting with external auditing.

^([1])Survey link: https: //docs.

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