Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation

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Tax compliance behavior in the United Arab Emirates is primarily determined by compliance costs, rule complexity, detection probability, and the implementation of digital solutions such as e-invoicing and risk-based auditing. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

Mervat Mahmoud Abdel Razek Al-Qutaishat¹

doi:10.53796/hnsj79/24

September 1, 2026Humanitarian and Natural Sciences JournalOpen Access

Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation

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Key Points

To analyze tax evasion mechanisms under a modernized federal tax system and assess how digital administration, regulatory clarity, and risk-based oversight foster voluntary compliance.
Conducted a descriptive and analytical review of federal tax legislation, administrative regulations, and official ministerial guidelines.
Evaluated academic literature and policy frameworks addressing value-added tax, corporate tax, free-zone regimes, and digital commerce.
Taxpayer compliance levels correlate with regulatory complexity, operational compliance costs, perceived audit probabilities, and administrative support.
Digital interventions—specifically electronic invoicing, automated cross-system data matching, and risk-based tax auditing—markedly improve detection capacity and procedural transparency.
Effective tax fraud deterrence necessitates an integrated framework combining unambiguous legal definitions, streamlined filing protocols, institutional governance, and taxpayer privacy protections.

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Implication

Analytical review reveals that digital administration improves tax compliance across corporate sectors, suggesting integrated technical and legislative reforms effectively deter evasion.

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Cite This Study

Mervat Mahmoud Abdel Razek Al-Qutaishat¹ (2026) studied this question.

synapsesocial.com/papers/6a9934b4636c6408cfa7c794 https://doi.org/10.53796/hnsj79/24

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Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation

Key Points

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Implication

Abstract

Discussion

Cite This Study

Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation

Key Points

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Implication

Abstract

Discussion

Cite This Study

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