Publication: التهرب الضريبي في تشريعات دولة الإمارات العربية المتحدة دراسة تحليلية
Loading...
Date
2023-03-17
Journal Title
Journal ISSN
Volume Title
Publisher
USIM Press
Abstract
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 .
Description
The 4th International Conference of Postgraduate Students and Academics in Syariah and Law 2023 (4th INPAC 2023)
“Pengajian Syariah dan Undang-Undang dalam Mendepani Cabaran Kontemporari”
Editors (Malay & English) : Nur Aina Abdulah, Mashitah Abdul Mutalib, Siti Syahirah Saffinee, Nur Al-Farhain Kamaruzaman, Zizi Azlinda Mohd Yusof, Mualimin Mochammad Sahid, Hussein 'Azeemi Abdullah Thaidi, Muhammad Aunurrochim Mas'ad Saleh, Haliza A. Shukor, Mariam Saidona Tagoranao.
Editors (Arabic) : Munir Ali Abdul Rab, Mahmoud Mohamed Ali Mahmoud Edris, Nurul Ain Binti Hazram, Ahmad Zaki Salleh, Baidar Mohammed Mohammed Hasan, Setiyawan Bin Gunardi, Fithriah Wardi, Lutfi Bin Mohamed Zain
Organizer: Faculty of Syariah and Law
17 March 2023
Keywords
tax evasion, Sharia, law, punishment, preventive measures
Citation
Abdulah, N. A., Abdul Mutalib, M., Saffinee, S. S. et al. (2023). In The 4th International Conference of Postgraduate Students and Academics in Syariah and Law 2023 (4th INPAC 2023). USIM Press.