Measuring Tax Evasion in Yemen and its Methods of Treatment -(1990-2015)

Abstract

The research studies tax evasion in Yemen, and it has examined the development of the tax system in Yemen and the reforms that have been made to this system, and the extent of their impact in improving the level of tax revenues on the one hand, and raising their relative contributions to the total public resources of the state as well as their contribution to the state’s budget on the other hand, Considering that tax revenues are one of the most stable and growing resources with time and are not subject to depletion or sharp fluctuation, as is the case with oil revenues or fees, the study tried to measure the size of tax evasion in the Yemeni economy, identify its causes, and put forward some proposals that can help to reduce it.