Tax declaration in UAE legislation: balancing the protection of taxpayers’ rights and preserving public funds

Purpose This paper aims to examine the adequacy of the United Arab Emirates (UAE) legislation governing the submission of tax declarations and explores whether such legislation ensures that the taxpayer obtains a fair assessment decision without prejudice to the state’s rights to raise tax revenue to perform its functions to the fullest. Design/methodology/approach This paper uses a doctrinal legal research methodology to answer the underlying research question. By analyzing legal sources, this paper has clarified the concept of self-assessment, the duty of submitting a correct tax declaration and the penalties for failure to do so. Findings The research concluded that the UAE legislator has succeeded to some extent in striking a balance between the right of the taxable person to obtain a fair assessment decision and that of the state to receive tax funds as quickly as possible. However, despite this success, some recommendations can be made that would maximize this success and avoid defects and shortcomings, the most important of which is adding a legal provision that gives the taxpayer the right to defend himself before the federal tax authority issues any decision to amend the amount of tax due from him. Such a move would enhance confidence between the taxpayers and the federal tax authority and reduce the future volume of tax disputes. Originality/value This paper offers a novel analysis of the legal framework governing the submission of tax declarations. By doing so, this paper has the potential to influence future research and policy development in the field of tax law.