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    The Elements Contributing to Tax Evasion in Saudi Arabia

    Author: Daniah Tariq H. Raqaban
    MSc International Accounting and Financial Management, Henley Business School, University of Reading, Reading, United Kingdom
    Email: d.t.ragaban@gmail.com
    Doi: doi.org/10.52132/Ajrsp.e.2021.32.3


    The Saudi Arabian’s vision had uplifted the Saudi economy within a short time span by adopting different strategic legislation. One of the main adaptations by the Saudi government that assess this uplift was through adopting taxation. As a new legislation it was faced a lot of resistance by the citizen, which led to tax evasion. The study had conducted through mean of survey that focused on testing two main hypotheses to see the relationship between two main groups (morality and understanding) to tax evasion. As it showed the hypothesis was supported by the data collected that both the level of morality do plays a massive role in the perception of tax evasion; moreover, that the level of awareness the individuals have is low to medium level when it comes to understanding the tax rules and regulations.


    Elements, Tax Evasion, Saudi Arabia

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