Gurrib, Ikhlaas2020-02-232020-02-2320172017Gurrib, 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/10.1080/17520843.2017.132102817520843http://dx.doi.org/10.1080/17520843.2017.1321028http://hdl.handle.net/20.500.12519/153This 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.This 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.enCollection efficiencyFinal consumption expenditureUAEVATArticleCopyright : 2017 Informa UK Limited, trading as Taylor & Francis Group