Aljaaidi, Khaled Slamen Yaslam and Abdul Manaf, Nor Aziah and Karlinsky, Stewart S. (2011) Tax Evasion as a Crime: A Survey of Perception in Yemen. International Journal of Business and Management, 6 (9). pp. 190-201. ISSN 1833-3850

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Abstract

This paper explores the perception of Yemeni citizens of the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a self- administered survey and a personnel structured interview, the results of mean and comparative analysis show that tax evasion items were ranked as the three least crimes of 30 listed crimes. Further, Tax evasion is categorized the least serious category out of six categories. The results of this study should be useful to policy makers in Yemen and elsewhere, as it was found that there is an alarming signal that tax evasion is relatively ranked as the least serious offence, which could lead to an environment where taxpayers may not be afraid of cheating on their tax returns.

Item Type:	Article
Uncontrolled Keywords:	Tax evasion as a crime, Other offences, Yemen
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	College of Business
Depositing User:	Mrs Nurin Jazlina Hamid
Date Deposited:	05 Mar 2023 08:26
Last Modified:	05 Mar 2023 08:26
URI:	https://repo.uum.edu.my/id/eprint/29206

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