Abstract

The research aims to elucidate the provisions concerning taxpayers' violations of their obligations in deduction tax. This involves specifying the nature of the violation, the types of behavior constituting the violation, the statutory penalties arising from its commission, and the competent authorities responsible for imposing such penalties. The study achieves this by extrapolating and analyzing the texts of Saudi law, while also comparing them with the principles of Islamic jurisprudence and Sharia policy.  The significance of this topic is underscored by identifying the advantages of deduction tax, especially its economic and financial benefits. These include serving as a tool to incentivize investors to reinvest their earnings within the Kingdom of Saudi Arabia, rather than in other countries. Additionally, deduction tax contributes to fortifying the financial stability of the public treasury, which is allocated for public interests.  The research employs a methodological approach that includes root analysis and comparison, leading to several notable conclusions. One key finding is the legal foundation for imposing deduction tax and penalizing violators with financial fines, in accordance with both Islamic jurisprudence and Saudi law. Among the most prominent recommendations of this study is the development of a dedicated procedural law, referred to as the 'Tax Procedures Law,' which would streamline tax regulations and introduce the possibility of imprisonment in cases where violations are accompanied by fraud or forgery.

Keywords

Taxes, Deduction, Income Tax, Evasion, Tax.

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