The role of the Common Reporting Standard (CRS) in reducing tax evasion “Applied research on a sample of financial institutions”


  • Assistant teacher Khaldoun Salman Mohammad Manouba University / Tunisia
  • Dr. Sana Ben Ghodbane Manouba University / Tunisia



role of the Common Reporting Standard, tax evasion


The research aimed to identify the theoretical framework of the Common Reporting Standard (CRS) while identifying the opportunities and challenges in adopting this standard, and in general to identify the effects resulting from the application of the CRS at the internal and external levels, in reducing tax evasion. For the purpose of achieving the research objectives, the researcher adopted On the descriptive approach in writing the theoretical framework, as for the applied side, the statistical inferential approach was relied upon in testing the hypotheses, where the programs (Spss.V29) and (v26.Amos) were used to analyze the data that were surveyed through the target sample, and the researcher achieved To a set of conclusions, the most important of which is the weakness in the exchange of tax information, so that tax evaders can hide their wealth and financial assets, which in turn is considered one of the most important effects of applying the Common Financial Reporting Standard, which leads to failure to achieve the objectives of the tax administration, as well as the complexity of the tax system, which leads to Creating a feeling of inequality among taxpayers, which negatively affects their tax behavior, and in turn increases cases of tax evasion. In light of what the researcher concluded, he recommended that applying the common reporting standard will limit the relationships that may arise between the taxpayer and the tax administration, which he exploits to reduce the tax amount. Due through the imposition of laws that punish tampering with the estimation of tax amounts.




How to Cite

Assistant teacher Khaldoun Salman Mohammad, & Dr. Sana Ben Ghodbane. (2024). The role of the Common Reporting Standard (CRS) in reducing tax evasion “Applied research on a sample of financial institutions”. Economic and Administrative Studies Journal , 3(2), 122–142.




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