The role of tax judicial control officers in reducing tax crimes

Dr. Jihad Mohammed Al-Sanabani

Abstract:

The research aims to study the role of tax judicial control officers in reducing
tax crimes, as tax legislation, including Yemeni tax legislation, is keen to
develop texts regulating tax collection and supply procedures, and to punish
perpetrators of violations and tax crimes, and for that the legislator intervenes to identify qualified personnel for research and investigation. For
crimes, and granting them the status of judicial police to enable them to
exercise the task of judicial control over those charged with paying tax, in
relation to committing tax fraud or practicing fraudulent methods to evade
some or all of the tax.
The research has reached a number of results, perhaps the most important of
which are: that the judicial police with special jurisdiction is charged by law
with investigating crimes, collecting their evidence, arresting their
perpetrators, and referring them to the competent judicial authorities, where
the legislator calls them the term judicial control officers, and they are subject
during their practice for their work under the supervision of the Attorney
General.
Based on these results, the research concluded with some recommendations,
the most important of which are: the necessity of activating the role of the
Public Prosecution Office, and supervising the judicial control officers in the
field of investigation of tax crimes, in addition to making the necessary
amendments in the legal texts to keep pace with developments, especially in
light of the increase in organized crimes in tax field.