The United Arab Emirates has recently implemented many taxes, the latest of which is the value-added tax and the excise tax, which in turn has led to the diversity of taxes in the country, which leads some taxpayers to evade paying taxes or fraud in the data submitted to the competent authorities in order to 265 mislead them and camouflage the real amount of the tax base, which in turn requires the existence of a special legal system specialized in confronting and combating tax crimes, especially in terms of procedure and substance. Therefore, the problem of tax crimes is one of the most important problems that some countries suffer from, in addition to the prevailing view in some societies that whoever evades paying tax is a non-criminal person, but on the contrary, some consider him a successful person in his work, although those who evade paying tax are no different from other criminals in anything, as his crime is complete. The aim of the study is to clarify the role of Sharia and law in confronting tax evasion, so this study uses the descriptive, analytical and inductive approach by observing reality, sources, laws and the office approach to know the purposes of Sharia. After collecting the data, it will be analyzed to produce comprehensive and innovative research results. Among the results of this study are the following: Among the results of this study are the following: The UAE legislator stipulated a penalty for tax crime in the Tax Procedures Law and federal tax laws, the latest of which was the Value Added Tax Law and the Excise Tax Law .

In view of the increase in financial and commercial activity in the country in recent years resulting from economic openness and the consequent complexity of laws and regulations that regulate the process of combating smuggling of all kinds and complexity, and the opportunities that this provides for those who do not observe the sanctity of the law to tamper with security and the national economy, and the requirements to combat this epidemic of preparing cadres armed with legal thought to stand and be stationed on the first line of defense and in defense of the country's soil, security and economy, we have worked hard to lay the foundations of the theory of customs smuggling. In the light of jurisprudence and the judiciary and their departure from the rules of criminal jurisdiction . The aim of the study is to clarify the role of Sharia and law in confronting customs smuggling, so this study uses the descriptive, analytical and inductive approach by observing reality, sources, laws and the office approach to know the purposes of Sharia. After collecting the data, it will be analyzed to produce comprehensive and innovative research results. Among the results of this study are the following: The UAE Customs Law regulates the punishment of customs smuggling crimes through administrative procedures in the first place and then to the competent judiciary .