This study seeks, through the descriptive, analytical and comparative method, to reveal the role of reconciliation in tax crimes in achieving a balance between considerations of criminal law intervention and taking into account the special nature of the tax crime, as well as revealing the extent to which the reconciliation system can be introduced in the United Arab Emirates tax system, especially since this system is applied In many comparative legislations, including the Egyptian legislation, and to achieve these goals, the study was presented to determine the nature of criminal tax reconciliation, then the study presented the tax interests worthy of criminal protection, the justifications for this protection, and its most important features. The study determined the nature of the role that reconciliation plays in reconciling the inevitability of criminal protection for tax interests and the special nature of tax crime. In the end, the study reached a number of important results that were recommended by a number of recommendations.
"Reconciliation in Tax Crimes: A study under Egyptian and Emirati Laws,"
UAEU Law Journal: Vol. 2023:
96, Article 6.
Available at: https://scholarworks.uaeu.ac.ae/sharia_and_law/vol2023/iss96/6