Business
Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach
M. H. Mgammal, E. M. Al-matari, et al.
This study reveals the surprising effects of a 15% VAT increase in Saudi Arabia on non-financial listed companies, highlighting significant shifts in financial metrics, increased bankruptcies, and growing concerns over the tax system's efficiency. Conducted by Mahfoudh Hussein Mgammal, Ebrahim Mohammed Al-Matari, and Talal Fawzi Alruwaili, it raises crucial questions about future tax interventions.
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