أثر تطبيق ضريبة القيمة المضافة على الإيرادات العامة الحكومية و تحقيق رؤية المملكة العربية السعودية 2030

Abstract EN

The study aims to clarify the impact of the application of value-added tax on government public revenues in the Kingdom of Saudi Arabia and the extent of its contribution to achieving the Kingdom's vision 2030.

The study reached a set of results, the most important of which is that the application of value-added tax leads to an increase in government public revenues in the Kingdom of Saudi Arabia, and the application of value-added tax contributes to achieving the Kingdom's vision 2030 of diversifying revenues and relying on non-oil revenues in the state budget.