Research Article
An In-Depth Economic Inquiry into the Relationship of GDP Growth, Money Supply, and Budget Deficits on Inflationary Trends in Yemen
Mohammed Ahmed Yousef Alqadhi
,
Shah Syed Zamin*
Issue:
Volume 10, Issue 4, December 2025
Pages:
163-177
Received:
7 September 2025
Accepted:
19 September 2025
Published:
18 October 2025
DOI:
10.11648/j.ijafrm.20251004.11
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Abstract: The economy of Yemen plays a central role in shaping the country’s development path, yet it remains heavily constrained by conflict, structural weaknesses, and fiscal imbalances. Persistent challenges such as reliance on limited revenues, currency instability, and high inflation continue to hinder sustainable growth and economic stability. This study examines the persistent budget deficit in Yemen and its relationship with inflation, with a particular focus on the roles of money supply and global domestic product (GDP) growth. Using secondary quantitative data and time series analysis spanning the period from 1990 to 2023. The research employs the Autoregressive Distributed Lag (ARDL) methodology to investigate the interdependencies among key macroeconomic variables. The empirical findings reveal a positive and statistically significant relationship between money supply and inflation, suggesting that monetary expansion exerts upward pressure on price levels. Similarly, the budget deficit is found to contribute positively to inflation, reinforcing concerns about deficit-financed spending. In contrast, GDP ary pressures. These results carry important policy implications for Yemen: namely, the need to prioritize productive public investment, implement comprehensive tax reforms, and adopt measures to curb excessive public expenditure. Additionally, fostering a supportive environment for innovation and entrepreneurship is essential for promoting sustainable economic growth and achieving long-term price stability. This study provides novel insights into the complex dynamics of fiscal and monetary policy within the context of a fragile and emerging economy.
Abstract: The economy of Yemen plays a central role in shaping the country’s development path, yet it remains heavily constrained by conflict, structural weaknesses, and fiscal imbalances. Persistent challenges such as reliance on limited revenues, currency instability, and high inflation continue to hinder sustainable growth and economic stability. This stu...
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Review Article
An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt
Amin ElSayed Ahmed Lotfy*
Issue:
Volume 10, Issue 4, December 2025
Pages:
178-192
Received:
24 August 2025
Accepted:
11 September 2025
Published:
26 November 2025
DOI:
10.11648/j.ijafrm.20251004.12
Downloads:
Views:
Abstract: This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent simulation calibrated to sectoral risk patterns. The empirical results show that weak documentation and fragmented IT systems are the primary drivers of recurring disputes; by contrast, e-filing/e-audit and early mediation shorten resolution time and reduce escalation. The simulation forecasts that embedding AI-enabled risk scoring and CPA-facilitated pre-assessment reconciliation can lower dispute frequency by 25–30% over five years, while cutting administrative costs relative to litigation. Comparative benchmarks (UK ADR, Canada digital compliance audits, Australia independent pre-litigation review) corroborate the preventive governance approach and inform implementation priorities for Egypt. The paper contributes theoretically by linking accounting information quality, agency incentives, and preventive governance within a simulation-driven framework; and practically by offering an actionable roadmap-digital mediation platform, SME documentation standards, targeted training, and sector-focused pilots-to institutionalize proactive dispute resolution. Overall, the findings demonstrate that sustainable reform depends less on temporary settlement laws and more on accounting transparency, intelligent analytics, and trust-building procedures embedded in everyday administration.
Abstract: This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent si...
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