Value Added Tax in the Kingdom of Saudi Arabia (an analytical study in economic legislation).

The tax system in the countries of the world varies greatly due to the different social, economic and political values of society, as well as the stage that the country is going through. Therefore, for economic, social and demographic reasons, the Gulf countries did not impose taxes for decades, and this was helped by the abundance of oil resources, as well as the decline in population, which led to a continuous surplus in the general budget of the Gulf countries, but with the second decade of the twentieth century, multiple factors emerged that led to the escalation of pressure on the general budgets of the Gulf Cooperation Council countries, including: First:  Population rise Second: the significant rise in military spending. This forced Gulf states, including Saudi Arabia, to look at ways to increase their non-oil resources, including taxes. The IMF has played a major role in directing the GCC countries to adjust their tax policies, with the aim of enhancing non-oil public revenues to support their public budgets instead of relying on oil revenues, provided that this is done through tax reforms, including the introduction of value-added tax to achieve financial balance for the public treasury.