القيمة المضافة (الضريبة)‎ و انعكاسها على ترشيد الاستهلاك الأسري

الملخص EN

VAT is a tax with a broad pot on the sales of goods, with the introduction of a tax balancing system on the goods purchased .An indirect tax is imposed on the increase in the value of goods and services at each stage of production and circulation .The rationalization of consumption is a precise recording of the value of the expenditure that the consumer carefully calculates before purchasing a particular commodity, and within the limits of cost, need, quality and priorities.

It is to control consumption levels and rates and make them compatible with the capabilities of the society and its overall resources.

The current research aims to: 1.

To identify the differences between the sample members in their attitudes towards the value added tax according to the variables of the study.

2.

To identify the differences between the sample members in rationalizing household consumption according to the study variables.

3.

Determine the correlation between the questionnaires of the Saudi family trends towards value added tax and the indicators of rationalization of household consumption.

4.

Determine the percentage of participation factors affecting the rationalization of household consumption.

5.

Identification of the relative weights of the priority dimensions of the rational consumption of family members of the research sample.

Search results: 1.

There are statistically significant differences between the averages of the sample members in their attitudes towards value added tax according to the variables of the study: "sex, educational level of spouses, age of spouses, number of family members, monthly income." 2.

There are statistically significant differences between the average scores of the sample in the rationalization of household consumption according to the variables of the study "sex, educational level of spouses, age of spouses, number of family members, monthly income.

3.

There is a correlation between the questionnaire of Saudi family trends towards value added tax and the themes of the survey of rationalization of household consumption.

4.

The percentage of participation of the factors affecting the rationalization of household consumption is different.

5.

The relative weights of the priority of the dimensions of rationalization of household consumption differ for the members of the research sample.

I recommend searching on: 1- Attention to increase the cultural awareness of the family through information programs with the added value of "tax." 2- Preparing training programs to educate the family about the importance of their role in rationalizing consumption through social and family institutions.

3- Activating the role of the housing section through the preparation of manuals, seminars, electronic courses and programs that illustrate the concept of value added "tax" and its impact on consumer behavior of the family.