أثر الضرائب على الإيرادات غير النفطية في المملكة العربية السعودية: دراسة قياسية

Abstract EN

This study aims to measure the impact of current taxes on non-oil revenues in the kingdom of Saudi Arabia.

the descriptive analytical method was used to analyse the data for the period (2016: Q1-2022: Q1).

the results showed that there is a statistically significant relationship between the different types of taxes under study and non-oil revenues, with a variation of 41.3965 for the value of the f statistic test, which means that all types of taxes used in this study have a strong effect and can explain the variable of non-oil revenues.

the study also concluded that the economic variables under study affect and explain 89.7% of the changes in total non-oil revenues.

the effect of taxes is that if taxes on income, profits, capital gains, taxes on trade and transactions, and taxes on goods and services change by 1%, non-oil revenues will change positively on average by 0.369%, 0.413%, and 0.373%, respectively.

the study also confirmed the existence of a long-term equilibrium relationship between non-oil revenues and all other taxes.