As international efforts mount to combat corruption, whistleblower protections have become increasingly important. As a G20 nation, the Kingdom of Saudi Arabia has made commitments to reinforce the rules relating to such communication. However, the lack of comprehensive laws has become an obstacle. This study examines the current whistleblowing laws and offers suggestions through which Saudi Arabia can achieve its goals for Saudi Vision 2030. To attract foreign investments and businesses, the Saudi Kingdom will need to prove that there are mechanisms in place to prevent instances of corruption. As there are already relevant examples provided by other nations, Saudi legislative bodies should be able to look to these examples to develop valid countermeasures to corruption.
This study aims to discuss a legal principle that has not been settled in Saudi tax tribunals, namely, the Saudi authority subjecting the adjusted annual net profit to zakāt when the zakāt base of the taxpayer is less than the adjusted annual net profit. This study discusses the religious viewpoint by considering zakāt as one of the pillars of Islam, and, from a legal and accounting viewpoint, to propose enhancements for the Saudi legal environment to be more attractive to taxpayers.