Deanship of Graduate Studies | Researches | THE IMPACT OF THE VALUE ADDED TAX IMPLEMENTATION ON THE PUBLIC BUDGETING REVENUES IN THE KINGDOM OF SAUDI ARABIA

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Document Details

Document Type	:	Thesis
Document Title	:	THE IMPACT OF THE VALUE ADDED TAX IMPLEMENTATION ON THE PUBLIC BUDGETING REVENUES IN THE KINGDOM OF SAUDI ARABIA أثر تطبيق ضريبة القيمة المضافة على إيرادات الموازنة العامة في المملكة العربية السعودية
Subject	:	Faculty of Economics and Administration
Document Language	:	Arabic
Abstract	:	THE IMPACT OF THE VALUE ADDED TAX IMPLEMENTATION ON THE PUBLIC BUDGETING REVENUES IN THE KINGDOM OF SAUDI ARABIA By Eman Modhi Alabdali Chief Supervisor Dr Talal Ibrahim Orabi Sjini Assistant Supervisor Dr Rawaa Rida Mohammed Obaid Abstract: The objective of the current study was to identify the effect of the value added tax (VAT) implementation on the public revenues in the Kingdom of Saudi Arabia. To achieve such objective, the researcher followed the analytical descriptive method. A questionnaire was used to collect the initial data, which was distributed to (110) stratified random samples including faculty members at King Abdulaziz University, and The Zakat and Income Tax Authority in Jeddah. The outcome of the current study have shown several important results, for example the contribution of the value added tax to the growth of the public revenues in the Kingdom of Saudi Arabia. The results of the current study also revealed the most important difficulties facing the implementing and collection of VAT, such as the taxpayers lack of commitment to hold proper records and accounting books. The researcher presented a set of recommendations, the most important of which is to work on improving the efficiency of tax administration through the establishment of specialized training courses, supporting the tax administration with a sufficient number of tax inspectors qualified scientifically and practically, and finally, raising the awareness of the need to being committed to hold proper records and
Supervisor	:	Dr. Talal Ibrahim Sejini
Thesis Type	:	Master Thesis
Publishing Year	:	1440 AH 2019 AD
Added Date	:	Tuesday, February 12, 2019

Researchers

Researcher Name (Arabic)	Researcher Name (English)	Researcher Type	Dr Grade	Email
إيمان مضحي العبدلي	Albdali, Iman Mudhi	Researcher	Master

Files

File Name	Type	Description
43973.pdf	pdf

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