تطور السياسة الضريبية الإماراتية في ضوء التشريعات الضريبية الاتحادية

الملخص EN

Recent economic and financial developments witnessed globally in general, and at Arabian Gulf region in particular have prompted UAE to adopt appropriate tax policies as of 2016 to boost financial revenues and address budget deficit.

This study is intended to throw the spotlight on the most significant aspects of UAE new tax policies based on key federal legislations that have been issued in this regard.

Study also aimed to highlight key elements of such tax policies as well as ways of addressing likely challenges.

Study employed deductive approach for the analysis and discussion of topic related issues, and summed up with a number of findings.

Historical approach was also used to highlight the evolvement of tax policies in UAE, and ways of aligning them with current economic and social developments.

In some aspects of the study, and with a view to supporting findings, analytical approach was adopted.

Among study findings was the importance of tax reform for UAE to compensate for lower fiscal revenues caused by the decline in oil prices; increase in military expenditure and liberalization of global trading.

Study also shed light on the increase in tax revenues due to imposing value added and selective taxes.

Study, moreover, argued that contemporary tax policies took into account economic, social and financial balance, and recommended the need to complete tax reform process by means of imposing direct taxes in the long term; raising tax- related awareness and uplifting tax infrastructure in both medium and short terms