An assessment of the potential VAT revenue collection for the United Arab Emirates

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dc.contributor.authorGurrib, Ikhlaas
dc.date.accessioned2020-02-23T14:28:55Z
dc.date.available2020-02-23T14:28:55Z
dc.date.copyright2017
dc.date.issued2017
dc.descriptionThis article is not available at CUD collection. The version of scholarly record of this Article is published in Macroeconomics and Finance in Emerging Market Economies (2017), available online at: https://doi.org/10.1080/17520843.2017.1321028.en_US
dc.description.abstractThis study analyses the effect of a 5% VAT in the UAE for the period 2018–2022. The methodology includes collection efficiency, standard tax rate and the final consumption expenditure (FCE). Various scenarios are analysed, including a constant 5% VAT for 2018–2022; increasing it by 2.39% yearly; increasing it to reach the maximum 2014 country tax rate of 27%; or increasing it to reach an average tax rate of 19.1%. The collection efficiency values of 0.4–0.7 result in a 2018–22 tax revenue to GDP range of between 1.75 and 7.84%. © 2017 Informa UK Limited, trading as Taylor & Francis Group.en_US
dc.identifier.citationGurrib, I. (2017). An assessment of the potential VAT revenue collection for the United Arab Emirates. Macroeconomics and Finance in Emerging Market Economies, 10(3), 306–321. https://doi.org/10.1080/17520843.2017.1321028en_US
dc.identifier.issn17520843
dc.identifier.urihttp://dx.doi.org/10.1080/17520843.2017.1321028
dc.identifier.urihttp://hdl.handle.net/20.500.12519/153
dc.language.isoenen_US
dc.publisherRoutledgeen_US
dc.relationAuthor Affiliation: Gurrib, I., Economics and Finance, School of Graduate Studies, Canadian University Dubai, Dubai, United Arab Emirates
dc.relation.ispartofseriesMacroeconomics and Finance in Emerging Market Economies;Vol. 10, no. 3
dc.rights.holderCopyright : 2017 Informa UK Limited, trading as Taylor & Francis Group
dc.subjectCollection efficiencyen_US
dc.subjectFinal consumption expenditureen_US
dc.subjectUAEen_US
dc.subjectVATen_US
dc.titleAn assessment of the potential VAT revenue collection for the United Arab Emiratesen_US
dc.typeArticleen_US
dcterms.rightsPermission to reuse the abstract has been secured from Routledge.

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