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

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...

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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/
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spelling my.uum.repo.292062023-03-05T08:26:19Z https://repo.uum.edu.my/id/eprint/29206/ Tax Evasion as a Crime: A Survey of Perception in Yemen Aljaaidi, Khaled Slamen Yaslam Abdul Manaf, Nor Aziah Karlinsky, Stewart S. HF5601 Accounting 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. Canadian Center of Science and Education 2011 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/29206/1/IJBM%2006%2009%202011%20190-201.pdf 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 doi:10.5539/ijbm.v6n9p190
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Aljaaidi, Khaled Slamen Yaslam
Abdul Manaf, Nor Aziah
Karlinsky, Stewart S.
Tax Evasion as a Crime: A Survey of Perception in Yemen
description 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.
format Article
author Aljaaidi, Khaled Slamen Yaslam
Abdul Manaf, Nor Aziah
Karlinsky, Stewart S.
author_facet Aljaaidi, Khaled Slamen Yaslam
Abdul Manaf, Nor Aziah
Karlinsky, Stewart S.
author_sort Aljaaidi, Khaled Slamen Yaslam
title Tax Evasion as a Crime: A Survey of Perception in Yemen
title_short Tax Evasion as a Crime: A Survey of Perception in Yemen
title_full Tax Evasion as a Crime: A Survey of Perception in Yemen
title_fullStr Tax Evasion as a Crime: A Survey of Perception in Yemen
title_full_unstemmed Tax Evasion as a Crime: A Survey of Perception in Yemen
title_sort tax evasion as a crime: a survey of perception in yemen
publisher Canadian Center of Science and Education
publishDate 2011
url https://repo.uum.edu.my/id/eprint/29206/1/IJBM%2006%2009%202011%20190-201.pdf
https://repo.uum.edu.my/id/eprint/29206/
_version_ 1759692231708508160
score 13.211869

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