Tax Evasion as a Crime: A Survey of Perception in Yemen

• Main Authors: Aljaaidi, Khaled Slamen Yaslam, Abdul Manaf, Nor Aziah, Karlinsky, Stewart S.
• Format: Article
• Language: English
• Published: Canadian Center of Science and Education 2011
• Subjects: HF5601 Accounting
• Online Access: https://repo.uum.edu.my/id/eprint/29206/1/IJBM%2006%2009%202011%20190-201.pdf; https://repo.uum.edu.my/id/eprint/29206/

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 intervie...