A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen

This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.Using data from a self-administered survey and a structured interview, the results o...

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Main Authors: Aljaaidi, Khaled SalmenYaslam, Abdul Manaf, Nor Aziah, Karlinsky, Stewart S.
Format: Article
Language:English
Published: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2011
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Online Access:http://repo.uum.edu.my/12713/1/Kha.pdf
http://repo.uum.edu.my/12713/
http://imbre.uum.edu.my/index.php/publication
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spelling my.uum.repo.127132016-04-24T01:22:15Z http://repo.uum.edu.my/12713/ A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen Aljaaidi, Khaled SalmenYaslam Abdul Manaf, Nor Aziah Karlinsky, Stewart S. HJ Public Finance This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.Using data from a self-administered survey and a structured interview, the results of mean and comparative analysis show that the three tax evasion offences were ranked as the least serious crimes among 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 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. Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2011-12 Article PeerReviewed application/pdf en http://repo.uum.edu.my/12713/1/Kha.pdf Aljaaidi, Khaled SalmenYaslam and Abdul Manaf, Nor Aziah and Karlinsky, Stewart S. (2011) A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen. Journal of Business Management and Accounting (JBMA), 1 (2). pp. 23-47. ISSN 2231-9298 http://imbre.uum.edu.my/index.php/publication
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Aljaaidi, Khaled SalmenYaslam
Abdul Manaf, Nor Aziah
Karlinsky, Stewart S.
A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
description This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.Using data from a self-administered survey and a structured interview, the results of mean and comparative analysis show that the three tax evasion offences were ranked as the least serious crimes among 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 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.
format Article
author Aljaaidi, Khaled SalmenYaslam
Abdul Manaf, Nor Aziah
Karlinsky, Stewart S.
author_facet Aljaaidi, Khaled SalmenYaslam
Abdul Manaf, Nor Aziah
Karlinsky, Stewart S.
author_sort Aljaaidi, Khaled SalmenYaslam
title A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
title_short A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
title_full A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
title_fullStr A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
title_full_unstemmed A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
title_sort descriptive analysis of tax evasion as a crime in a least developed country: the case of yemen
publisher Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia
publishDate 2011
url http://repo.uum.edu.my/12713/1/Kha.pdf
http://repo.uum.edu.my/12713/
http://imbre.uum.edu.my/index.php/publication
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score 12.925488