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التهرب الضريبي واالزدواج الضريبي يف األنظمة الضريبية يف اململكة العربية السعودية. (Arabic)
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- Author(s): نايف بن هادي بن ع
- Source:
Al-Andalus journal for Humanities & Social Sciences; Aug2023, Vol. 10 Issue 79, p112-130, 19p- Subject Terms:
- Source:
- Additional Information
- Subject Terms:
- Abstract: The topic of the research revolves around "Tax Evasion and Double taxation in Tax Laws in the Kingdom of Saudi Arabia". The research aims to illustrate the phenomena through what was stated in the regulations and legislation in the Kingdom of Saudi Arabia. The researcher will adopt the comparative analytical method. First Chapter: researcher will discuss causes of tax evasion and finally the most important means applied in the Kingdom of Saudi Arabia to reduce tax evasion. The second chapter: deals with the phenomenon of double taxation, its types, and the most prominent treatments for the phenomenon of tax evasion in Saudi Arabia. The researcher concluded with results, most notably that the Saudi regulator adopted several penalties to reduce tax evasion, and tax exemption is one of the motivating means to address the problem of double taxation. The researcher recommended addressing the tax legislative shortcomings, spreading tax awareness, and strengthening the principles of governance and transparency within the corridors of tax collection agencies. [ABSTRACT FROM AUTHOR]
- Abstract: يدور موضوع البحث حول "التهرب الضرييب واالزدواج الضرييب يف األنظمة الضريبية يف اململكة العربية السعودية"، ويهدف البحث إىل استعراض ظاهرة التهرب الضرييب واالزدواج الضرييب باعتبارهما أحد أبرز التحديات اليت تواجه اجلهات التشريعية يف خمتلف بلدان العامل وأبرز السبل ملعاجلة تلك الظواهر من خالل ما ورد يف األنظمة والتشريعات يف اململكة العربية السعودية، وسوف ينتهج الباحث األسلوب التحليلي، يتضمن البحث مبحثني األول: يتناول ظاهرة التهرب الضرييب ومتييزها عن غريها من املصطلحات كالتجنب الضرييب والتخطيط الضرييب وأبرز أسباب التهرب الضرييب وأخريا أهم الوسائل املطبقة يف اململكة العربية السعودية للحد من التهرب الضرييب. املبحث الثاني: يتناول ظاهرة االزدواج الضرييب وأنواعها وأبرز املعاجلات لظاهرة التهرب الضرييب اململكة العربية السعودية. وخلص البحث اىل نتائج أبرزها أن املنظم السعودي تبنى عدد من العقوبات للحد من ظاهرة التهرب الضرييب، ويعد اإلعفاء الضرييب أحد الوسائل احملفزة ملعاجلة ملشكلة االزدواج الضرييب. وأوصى الباحث مبعاجلة القصور التشريعي الضرييب ونشر الوعي الضرييب وتعزيز مبادئ احلوكمة والشفافية داخل أروقة أجهزة حتصيل الضرائب. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Al-Andalus journal for Humanities & Social Sciences is the property of Alandalus University for Science & Technology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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