تطور السياسة الضريبية الإماراتية في ضوء التشريعات الضريبية الاتحادية
Other Title(s)
Evolvement of UAE tax policies as per federal tax legislations
Joint Authors
أمل محمد سالم
الشافعي، محمد إبراهيم
Source
Issue
Vol. 29, Issue 1 (31 Jan. 2020), pp.71-120, 50 p.
Publisher
Sharjah Police Headquarters Police Research Center
Publication Date
2020-01-31
Country of Publication
United Arab Emirates
No. of Pages
50
Main Subjects
Abstract 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
American Psychological Association (APA)
الشافعي، محمد إبراهيم وأمل محمد سالم. 2020. تطور السياسة الضريبية الإماراتية في ضوء التشريعات الضريبية الاتحادية. الفكر الشرطي،مج. 29، ع. 1، ص ص. 71-120.
https://search.emarefa.net/detail/BIM-1256837
Modern Language Association (MLA)
الشافعي، محمد إبراهيم وأمل محمد سالم. تطور السياسة الضريبية الإماراتية في ضوء التشريعات الضريبية الاتحادية. الفكر الشرطي مج. 29، ع. 1 (كانون الثاني 2020)، ص ص. 71-120.
https://search.emarefa.net/detail/BIM-1256837
American Medical Association (AMA)
الشافعي، محمد إبراهيم وأمل محمد سالم. تطور السياسة الضريبية الإماراتية في ضوء التشريعات الضريبية الاتحادية. الفكر الشرطي. 2020. مج. 29، ع. 1، ص ص. 71-120.
https://search.emarefa.net/detail/BIM-1256837
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1256837