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The purpose of this study is to determine the economic and social effects of the adoption of value-added tax
in the Kingdom of Saudi Arabia. To achieve this goal, a descriptive and an analytical approach was used.
We examine a sample of (287) Saudi nationals working in the private and public sectors. Our methodology
used the direct questionnaire delivery and receipt method. To process our data and test our research
hypotheses, we used SPSS software. The results indicate that the implementation of the value-added tax
increases the country’s financial resources. However, such an initiative has a negative social impact and
faces many challenges. Bearing on these results, we recommend the need to upgrade the quality of the
implementation of the on value-added tax law through improving the efficiency and effectiveness of
employees in the General Authority of Zakat & Tax, and simplifying tax procedures until the positive effects
on the economic and social side rebound. The researcher recommends the need to overcome economic
challenges through the commitment of wholesalers and retailers to release tax invoices for all their
dealings, and to organize their businesses through electronic invoices. The researcher recommends the
need to overcome the social challenges that face the implementation of the value-added tax law, by
promoting trust between the community and the General Authority of Zakat & Tax and activating the role
of the Zakat and Tax Authority in spreading awareness and tax culture to the community.
ADEL BOGARI. (2020) The Economic and Social Impact of the Adoption of ValueAdded Tax in Saudi Arabia, International Review of Management and Business Research, Volume 9, Issue 1.
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