أثر تطبيق ضريبة القيمة المضافة على الفعالية التنموية لاقتصاد المعرفة في ظل رؤية 2030

الملخص EN

The aim of this study is to try to identify the impact of the application of Value Added Tax on the development effectiveness of the knowledge economy under the vision of 2030.

The problem of the study lies in trying to answer the main question; What is the impact of applying Value Added Tax on the development effectiveness of the knowledge economy in Vision 2030? The study concluded that there is a reciprocal and complementary relationship between the imposition of value added tax and the development effectiveness of the knowledge economy.

Value added tax has economic effects on both the business sector and tax administration and on government revenues.

The researcher reached a proposed framework to activate the role of Value Added Tax on the development effectiveness of the economy Knowledge: This framework is based on five axes: to examine the reality of the application of value added tax.

to study the chances of success, to know the challenges facing die application of value added tax, to determine the nature of die relationship between Value Added Tax and effective The development mechanism of die knowledge economy, to determine the requirements of die success of Value Added Tax to achieve its development goals, and adopted die researcher descriptive analytical approach m dealing with die subject of research.