Effectiveness of VAT Audits on Compliance in Oman Tax System

Sara Eid Mattar Al-Hinai and Shahnawaz Ali
Additional contact information
Sara Eid Mattar Al-Hinai: Administrative and Financial Sciences, Oman College of management and Technology, Muscat, Muscat, Oman
Shahnawaz Ali: Administrative and Financial Sciences, Oman College of management and Technology, Muscat, Muscat, Oman

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 14, 310-317

Abstract: This study explores the effectiveness of Value-Added Tax (VAT) audits in enhancing tax compliance in Oman, focusing on tax years 2022-2024. It examines the extent to which VAT audits contribute to reducing tax evasion, increasing fiscal transparency, and ensuring efficient revenue collection. The research draws from Omani state budgets, tax compliance reports, and audit documents to provide insights into the role of VAT audits in improving fiscal governance. Additionally, a comparative analysis with other GCC nations highlights Oman’s progress and challenges in tax compliance enforcement. The findings indicate that VAT audits have significantly increased compliance rates but continue to face administrative, technological, and taxpayer-related challenges that require urgent attention. The study underscores the need for further digitalization of audit processes, enhanced training of auditors, and improved taxpayer awareness programs to maximize the effectiveness of VAT audits in Oman.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... issue-14/310-317.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... -in-oman-tax-system/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:i:14:p:310-317

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().