واقع النظام الضريبي في دولة الإمارات العربية المتحدة

الملخص EN

This study aims to identify the best ways to establish tax systems.

The UAE was chosen as a model for the similarities experienced by the oil countries through the effects of low oil prices on the state budget.

It was assumed that the establishment of the tax system in the United Arab Emirates It contributes to covering the increasing public expenditure of the UAE and was based on the analysis of content related to the tax system.

It was concluded that the establishment of the UAE tax system exceeds the coverage of public expenditure and contributes to the advancement of development, Social