• Tax Evasion as A Crime. A Yemen Study

Lambert Academic Publishing
Publication date:

((1) Khaled Salmen Aljaaidi is a lecturer of accounting at Hadhramout University.(2) Nor Aziah Abdul Manaf is an associate professor in accounting department at Universiti Utara Malaysia.(3) Stewart S. Karlinsky, Ph.D., MBA, CPA, is Professor Emeritus and was formerly Professor of Taxation and Graduate Tax Director at San Jose State University.)


This study 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.

MATERIAS: other offences, Yemen, Tax Evasion