The Impact of Tax Exemption on the Principle of Tax Justice in Yemeni Tax Laws Issued in 2020

Abstract

The research examines the impact of tax exemption on the principle of tax justice in the Yemeni tax laws issued in 2020. The descriptive method was used for the concepts related to the subject of the study, and the analytical method of legal texts and provisions related to tax exemptions was used, with the use of extrapolation and deduction methods in studying judicial decisions and judgments to achieve the extent to which the will of the Yemeni tax legislator achieves the principle of tax justice by exempting small and smaller enterprises, employees of such enterprises, and small taxpayers on the proceeds of rented real estate from income taxes, as these categories constitute a broad rule of The tax community, in addition to exempting some necessary and important goods and services from the general sales tax, the study found some findings and a set of recommendations.