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Hindi Research Journal of Economics
Sana Naseem Author
Subjects of specialization
Affiliation
Value Added Tax,Economic,goods and services tax,product
Assistant Professor, College of Business Administration, Al Yamamah University, Riyadh, Kingdom of Saudi Arabia
Publications
Short Article Open Access
VAT a New Move Directing KSAs Development
Author(s): Sana Naseem and Khan WW
Value Added Tax (VAT) is an indirect tax which is collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer). VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the customer. In some countries, VAT is known as a goods and services tax (GST), is a type of general consumption tax that is collected incrementally, based on the increase in value of a product or service at each stage of production or distribution. VATs raise about a fifth of total tax revenues both worldwide and among the members of the Organization for Economic Co-operation and Development (OECD)... view more»
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