A descriptive analysis of tax evasion as a crime in a least developed country: the case of Yemen

This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws. Using data from a self-administered survey and a structured interview, the results...

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Bibliographic Details
Main Authors: Khaled Salmen Yaslam Aljaaidi, Nor Aziah Abdul Manaf, Stewart S. Karlinsky
Format: Article
Language:English
Published: UUM PRESS 2011-12-01
Series:Journal of Business Management and Accounting
Subjects:
Online Access:https://e-journal.uum.edu.my/index.php/jbma/article/view/8908