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Effectiveness of VAT Audits on Compliance in Oman Tax System

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  • 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)

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.

Suggested Citation

  • Sara Eid Mattar Al-Hinai & Shahnawaz Ali, 2025. "Effectiveness of VAT Audits on Compliance in Oman Tax System," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(14), pages 310-317, February.
    • Handle: RePEc:bcp:journl:v:9:y:2025:i:14:p:310-317
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