... trends Economic development Tax evasion Comparative analysis Revenue diversification Value-added tax (VAT) Legal strategies Gulf cooperation countries Tax is a monetary obligation enforced and implemented by the law, with laws mandating tax on income, capital, labour, commodities...

...Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose The purpose of this study is to determine the suitability of capital statement analysis in assisting tax investigation to combat tax evasion, measured by the time taken in proving the under-declared income by the tax evader. A weakness...

...Hichem khlif; Imen Achek Purpose – The purpose of this article is to make a clear-cut distinction between tax evasion and neighbouring notions, present the theoretical justifications for the determinants of tax evasion, discuss some methodological issues related to the measurement of tax evasion...