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It is well known that the GCC region is expected to integrate the Value Added Tax (VAT) in their tax systems by 2018 or 2019, in addition to many other tax reforms during the coming years. Since Lebanon is part of the Middle East Region and shares close cultural ties with the GCC, it is useful to benefit from Lebanon's experience in tax policy reforms and chiefly its VAT implementation since 2002, especially that this experience has proved to be a success story, based on different indicators, such as: VAT contribution to total tax revenues and to GDP, enhancement of tax compliance and tax…mehr

Produktbeschreibung
It is well known that the GCC region is expected to integrate the Value Added Tax (VAT) in their tax systems by 2018 or 2019, in addition to many other tax reforms during the coming years. Since Lebanon is part of the Middle East Region and shares close cultural ties with the GCC, it is useful to benefit from Lebanon's experience in tax policy reforms and chiefly its VAT implementation since 2002, especially that this experience has proved to be a success story, based on different indicators, such as: VAT contribution to total tax revenues and to GDP, enhancement of tax compliance and tax administration effectiveness, and so forth. This paper will introduce an analysis about a significant impact of public governance on tax revenue performance and a VAT model suitable for the GCC countries which is benchmarked against Lebanon's tax system, with some highlights on lessons learnt, successes and failures, and recommendations for a better tax reform and VAT implementation in the GCC States.
Autorenporträt
Manal Abdel Samad Najd é doutorada em direito, Paris I-Sorbonne (alta distinção e felicitações do júri), membro vitalício da BETA GAMMA SIGMA (BGS), membro pioneiro da equipa do projeto de implementação do IVA no Líbano (2000), chefe do departamento de legislação e políticas fiscais do IVA no Ministério das Finanças e docente em universidades no Líbano e no estrangeiro.