"A distinctive graduation research project by accounting students (English) at Ar-Rasheed Smart University enhances the role of artificial intelligence in combating tax evasion in Yemen."
In an era where technology is advancing at an unprecedented pace and the threads of economics and artificial intelligence intertwine, five female students from the Accounting Department (English program) at Ar-Rasheed Smart University have emerged as a model for utilizing modern tools to address one of Yemen’s most pressing economic challenges. On the morning of Tuesday, May 27, 2025, students Ahlam Walid, Ilaf Khaled, Basma Ali, Molouk Al-Aqrabi, and Ghadeer Al-Farazi defended their distinctive graduation research project titled:
“The Feasibility of Applying Artificial Intelligence to Reduce Tax Evasion in Yemen”
as part of the requirements for obtaining their bachelor’s degree for the academic year 1446 (2024–2025).
Their research explored mechanisms for leveraging artificial intelligence techniques to analyze financial data, detect abnormal patterns, and provide practical solutions to support tax authorities and enhance collection efficiency. This study establishes an initial reference in the field at the national academic level.
The discussion session was attended by prominent university leaders, including Professor Dr. Abdul Latif Haidar, The rector of the University; Professor Dr. Saif Salam Al-Hakimi, Dean of Student Affairs; and Dr. Abdullah Al-Tayeb, Head of the Accounting Department, alongside several academics and students, in an atmosphere characterized by professionalism and academic pride.
The rector of the university, Professor Dr. Abdul Latif Haidar, praised the quality of the presented research, stating: "We are proud of this achievement, which reflects the depth of scientific awareness and analytical capability our students possess. This research is not just an academic requirement but a genuine contribution to a national discussion on an effective tool to combat tax evasion. What the students have presented today is the result of an educational approach focused on practical training and future skills."
The discussion committee, consisting of Dr. Mohammed Al-Shamahi (Internal Examiner), Dr. Mukhtar Al-Sabahi (External Examiner), and Dr. Mohammed Al-Awlaqi (Academic Supervisor), commended the study for its originality, structure, and findings.
They noted that such research opens new horizons in linking artificial intelligence with tax accounting and lays the groundwork for deeper studies in the future.
Through this scientific achievement, Ar-Rasheed Smart University continues to solidify its vision of graduating highly qualified individuals capable of integrating knowledge with technology and presenting innovative solutions that contribute to building a national economy founded on transparency and efficiency
