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Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach
BusinessHumanities and Social Sciences Communications

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.... show more
Introduction
Literature Review
Methodology
Key Findings
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Conclusion
Limitations
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