أثر السياسة الضريبية على الناتج المحلي الاجمالي بالمملكة العربية السعودية دراسة تحليلية خلال الفترة من 2000م –2022م
This study aims to identify the nature of the tax policy applied in Kingdom of Saudi Arabia in the period 2016-2022, the period under study, and the impact of this policy during that period and how to set an economic policy that suits the position of the Kingdom. Therefore, the hypothesis of study is based on a direct relationship between Revenues and Gross Domestic Product (GDP) on one side and a direct relationship between Tax and Gross Domestic Product (GDP) on the other side. The study in its theoretical framework followed the descriptive analysis methodology, while in its practical framework followed the econometrics methodology, where a model has been built in which the GDP represents the dependent variable and revenues and tax represent the independent variable. One of the prominent findings of the study is that there is a relationship of statistical indication between GDP and tax, and that tax positively impacts GDP. Also, there is a relationship of statistical indication between GDP and revenues, and that revenues positively impact GDP in Kingdom of Saudi Arabia.
Keywords: Tax, Revenues, Gross, Consumer Spending, Domestic Product, Vision.
Dr. Abubakr Abdalla ELTAYEB, Department of Business – Faculty College Applied Sciences, Huraymila, Al Imam Mohammad ibn Saud Islamic university, Kingdom of SAUDI ARABIA