Tax Evasion and Double Taxation in Tax Laws in the Kingdom of Saudi Arabia

Abstract

The topic of the research revolves around "Tax Evasion and Double taxation in Tax Laws in the Kingdom of Saudi Arabia". The research aims to illustrate the phenomena through what was stated in the regulations and legislation in the Kingdom of Saudi Arabia. The researcher will adopt the comparative analytical method. First Chapter: researcher will discuss causes of tax evasion and finally the most important means applied in the Kingdom of Saudi Arabia to reduce tax evasion. The second chapter: deals with the phenomenon of double taxation, its types, and the most prominent treatments for the phenomenon of tax evasion in Saudi Arabia. The researcher concluded with results, most notably that the Saudi regulator adopted several penalties to reduce tax evasion, and tax exemption is one of the motivating means to address the problem of double taxation. The researcher recommended addressing the tax legislative shortcomings, spreading tax awareness, and strengthening the principles of governance and transparency within the corridors of tax collection agencies.