تقلب الإيرادات النفطية و فرض الضريبة على القيمة المضافة في دول مجلس التعاون الخليجي

Abstract EN

Taxes are an important part of economic systems, and they constitute a major source for the state's budget and development programs in developed countries.

In oil-producing countries, including the Gulf Cooperation Council countries, financing annual budgets and development programs depends mainly on their revenues from oil exports.

The countries of the Gulf Cooperation Council have witnessed major transformations due to the successive changes in the oil market and its impact on its prices.

This affects the development paths in the countries of the Gulf Cooperation Council, given the importance of oil revenues in their economy, as they are the main financier of their budget, and consequently the rates of growth and investment in other economic sectors in them depend on those revenues, and the lack of serious consideration in the past to taxes as a development and distribution tool, and as a major resource From income sources, it has caused the ence of serious attempts to develop tax policies in the Gulf Cooperation Council countries.

Falling oil prices and associated budgetary pressures in a region where governments derive most of their revenues from the oil and gas sector have increased the trend towards tax reform.

Hence, imposing new taxes, especially a value-added tax, in the region, will reduce governments' dependence on declining oil and gas revenues and provide them with an alternative source of sustainable revenue.

The countries of the Gulf Cooperation Council took a big step to cope with the low price of oil when the finance ministers agreed to impose a value-added tax, which is considered one of the most important economic reforms.

Up to 5% , after they agree on a package of other taxes, and the purpose is to introduce an integrated and unified system through which value-added tax is imposed on the import and supply of goods and services at every stage of the manufacturing and distribution chain.

This topic will be addressed through an introduction - an introductory topic entitled Value Added Tax and the basic features of its application in the Gulf Cooperation Council countries.

And a first topic entitled Motives for imposing value-added tax in the Gulf Cooperation Council countries.

And a second study entitled the effects of imposing value-added tax and its obstacles in the Gulf Cooperation Council countries.

Then a conclusion, results, and recommendations