A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen

This paper measures 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 personnel unstructured intervie...

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Main Author:	Aljaaidi, Khaled Salmen Yaslam
Format:	Thesis
Language:	eng eng
Published:	2008
Subjects:	HV Social Pathology Social and Public Welfare
Online Access:	https://etd.uum.edu.my/324/1/Khaled_Salmen_Yaslam_Aljaaidi.pdf https://etd.uum.edu.my/324/2/Khaled_Salmen_Yaslam_Aljaaidi.pdf
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id	my-uum-etd.324
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HV Social Pathology Social and Public Welfare
spellingShingle	HV Social Pathology Social and Public Welfare Aljaaidi, Khaled Salmen Yaslam A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen
description	This paper measures 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 personnel unstructured interview, the results of mean and comparative analysis show that tax evasion items are ranked as the three least serious crimes of 30 listed offences. Further, tax evasion is categorized the least serious category out of six categories. Also, the results indicate significant differences in perception exist among male and female, individuals' ages, people with different marital status, source of income and occupation. Regards the education, level of income and tax return preparer, there do not appear to be any significant differences in perception of the seriousness of tax evasion. The results of this study should be useful to policy makers in Yemen and elsewhere, as it is found that there is alarming signals 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	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Aljaaidi, Khaled Salmen Yaslam
author_facet	Aljaaidi, Khaled Salmen Yaslam
author_sort	Aljaaidi, Khaled Salmen Yaslam
title	A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen
title_short	A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen
title_full	A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen
title_fullStr	A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen
title_full_unstemmed	A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen
title_sort	survey of perception towards tax evasion as a crime : the case of yemen
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2008
url	https://etd.uum.edu.my/324/1/Khaled_Salmen_Yaslam_Aljaaidi.pdf https://etd.uum.edu.my/324/2/Khaled_Salmen_Yaslam_Aljaaidi.pdf
_version_	1747826888260190208
spelling	my-uum-etd.3242013-07-24T12:06:42Z A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen 2008-10 Aljaaidi, Khaled Salmen Yaslam College of Business (COB) College Of Business HV Social Pathology. Social and Public Welfare This paper measures 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 personnel unstructured interview, the results of mean and comparative analysis show that tax evasion items are ranked as the three least serious crimes of 30 listed offences. Further, tax evasion is categorized the least serious category out of six categories. Also, the results indicate significant differences in perception exist among male and female, individuals' ages, people with different marital status, source of income and occupation. Regards the education, level of income and tax return preparer, there do not appear to be any significant differences in perception of the seriousness of tax evasion. The results of this study should be useful to policy makers in Yemen and elsewhere, as it is found that there is alarming signals 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. 2008-10 Thesis https://etd.uum.edu.my/324/ https://etd.uum.edu.my/324/1/Khaled_Salmen_Yaslam_Aljaaidi.pdf application/pdf eng validuser https://etd.uum.edu.my/324/2/Khaled_Salmen_Yaslam_Aljaaidi.pdf application/pdf eng public masters masters Universiti Utara Malaysia Abdul Manaf, N., & Abdul Jabbar, H. (2006). A Survey of Perception Towards Tax Evasion As A Crime. In Further Global Challenges in Tax Administration. Fiscal Publications. Akaah, I. P. (1989). 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A Survey Of Perception Towards Tax Evasion As A Crime : The Case Of Yemen

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