Suchergebnisse

The study aims to analyze the general principles of tax provisions in the UAE legislation by evaluating the UAE tax system and identifying its economic effectiveness. The study will also show the ability of UAE legislation to oblige those in charge to pay taxes, and the extent to which taxpayers are convinced of the general government policy. The study will also review the challenges facing the state in collecting taxes and ways to address legal gaps. The problem of the study lies in the challenges facing the state regarding the application of tax legislation and the insufficiency of the stipulated penalties. The researcher has used the descriptive, analytical, and historical method in his research. The study concludes with a number of results, the most important of which are that the Emirati legislator did not clarify the extent of the possibility of reconciliation in crimes of tax evasion. The UAE legislation also does not clarify all forms of crimes related to evasion from paying the value-added tax since is the most common among tax evasion crimes.

The study aims to evaluate the role of Islamic banks in achieving sustainable development for the national Islamic economy by analyzing the broad framework of sustainable development in the Islamic economy and its mechanisms. The study also aims to explain the reality of Islamic banks in the United Arab Emirates, their indicators of performance, and the most important challenges thereof. The problem of the study is that the public is not aware of the role of UAE Islamic banks in achieving sustainable development for the national Islamic economy. The researcher uses the descriptive and analytical research method, in addition to using the comparative approach. The study concludes with several findings and recommendations, the most important findings are: the UAE legislator has kept pace with developments within the framework of sustainable development that meets the needs of the present generation without sacrificing or compromising the ability of future generations to meet their needs. The study concludes that Islamic banks contribute to achieving sustainable development at the social level by collecting zakat and distributing it to those who are entitled to it, providing good loans, and undertaking various social activities.

The study aims mainly to evaluate the legal regulation of evidence in cybercrime in the United Arab Emirates compared to the provisions of Islamic laws by explaining the concept of cybercrime, its types, elements, and ways to confront it. The study will examine the legal and judicial framework to combat cybercrime in the United Arab Emirates, and define the means, conditions, the evidentiary requirements of cybercrime in Islamic law and UAE legislation. The researcher has used the descriptive-analytical method in his research. The study concludes with several results. The most important of which is that cybercrime differs from its traditional counterpart in nature and methods of gathering evidence to prove it. The study also concludes that there are difficulties in proving electronic evidence, in addition to the fact that the UAE legislator did not provide for means of evidence for cybercrimes. The study also concludes with several recommendations. There is also a need to enact legislation that compels technical companies and social media platforms to ask users and customers to provide personal documents that prove their identities when registering on any platform on the Internet, these documents will serve as an "electronic fingerprint".

The study aims to analyze the general principles of the administrative judiciary in the United Arab Emirates in comparison with Islamic law by examining the history of the administrative judiciary in Islamic law and Emirati legislation, identifying obstacles to the application and development of administrative judiciary in the United Arab Emirates, and evaluating the role of the administrative judiciary in monitoring the work of the official administration In the United Arab Emirates. The problem of the study is the modernity of the administrative judiciary and its limitation to annulment, compensation, and the disciplinary proceedings. The researcher uses the descriptive-analytical approach and the comparative approach to achieve the objectives of the study and to find solutions to the problem at hand. The study concludes with a set of results and recommendations, the most important of which is that Islam was the first religion to come up with the idea of establishing an office for adjudicating claims of injustice. The administrative judiciary is considered a real guarantee to control the decisions of the official administration and not to oppress individuals. Besides, the administrative judiciary in the UAE is newly established compared to the administrative judiciary in other countries.

The study aims to assess the legal regulation and institutional framework for protecting and controlling public money in the United Arab Emirates, as well as comparing it with the provisions of Islamic sharia. The study begins with the concept of protecting public money, its importance, images, and types, and then analyzes the legal texts for the protection of public money in the UAE legislation and Islamic law. Then it identifies the challenges facing the protection and control of public money in the United Arab Emirates. The researcher relies in his study on the descriptive and analytical approach. The study reaches several results, the most important of which are: the UAE legislator protects the public money from any violation through a set of laws that forbid to dispose public money, its seize, or its acquisitive prescription. The study also reaches several recommendations, the most important of which are: the legislator has permitted to dispose public money in accordance with legal conditions and regulations. Thus, any disposal violation will be invalid. The study also recommends the necessity of continuous work on developing legislations that regulate and control the protection of public money in the UAE.