The Impact of the Introduction of Value-Added Tax on Saudi Arabia's Economy, Budget, and Governance
Description:
Saudi Arabia introduced the VAT in 2018 in response to the nation's structural budget deficit caused, in large measure, by its dependence on revenue from oil and natural gas production. Initially the tax rate was 5 percent, but in July 2020 the rate was tripled to 15 percent. This dissertation examine the effect of the introduction of a value-added tax (VAT) on governance in Saudi Arabia. Specifically, we explore how the VAT's introduction has altered the Saudi bureaucracy, both its responsive…
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This item is restricted from view until January 1, 2028.
Date:
December 2022
Creator:
Bamanie, Mohamad Mahmoud
Partner:
UNT Libraries