General rules regulating tax provisions in the United Arab Emirates

Abstract

The study aims to analyze the general principles of tax provisions in the UAE legislation by evaluating the UAE tax system and identifying its economic effectiveness. The study will also show the ability of UAE legislation to oblige those in charge to pay taxes, and the extent to which taxpayers are convinced of the general government policy. The study will also review the challenges facing the state in collecting taxes and ways to address legal gaps. The problem of the study lies in the challenges facing the state regarding the application of tax legislation and the insufficiency of the stipulated penalties. The researcher has used the descriptive, analytical, and historical method in his research. The study concludes with a number of results, the most important of which are that the Emirati legislator did not clarify the extent of the possibility of reconciliation in crimes of tax evasion. The UAE legislation also does not clarify all forms of crimes related to evasion from paying the value-added tax since is the most common among tax evasion crimes.