أثر تطبيق ضريبة القيمة المضافة على إيرادات الموازنة العامة في المملكة العربية السعودية

الملخص EN

The objective of the research was to identify the effect of VAT on public revenues in Saudi Arabia.

To achieve the objective of the study, the researcher followed the analytical descriptive method.

The questionnaire was used to collect the initial data.

The sample was distributed to (110) class random samples including faculty members at King Abdulaziz University, The Zakat and Income Tax Authority in Jeddah.

The study found several results, the most important of which is the contribution of VAT to the expansion of the financial base for generating public revenues.

In light of the results reached, the researcher recommended to work on improving the efficiency of tax administration through the establishment of specialized training courses, and supporting tax administration with sufficient tax inspectors qualified scientifically and practically for the role of tax administration in increasing tax revenues.

Saudi Arabia by focusing on the teaching of value added tax within the accounting courses.