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UAE 財政と付加価値税導入の影響
https://doi.org/10.20561/00050330
https://doi.org/10.20561/00050330e7238257-928b-4f74-9b43-8ab765437a52
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文 (1.2 MB)
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| Item type | アジ研学術雑誌論文 / IDE Journal Article(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2018-03-30 | |||||
| タイトル | ||||||
| タイトル | UAE 財政と付加価値税導入の影響 | |||||
| タイトル | ||||||
| タイトル | Fiscal structure of the United Arab Emirates and the introduction of value added tax | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | journal article | |||||
| ID登録 | ||||||
| ID登録 | 10.20561/00050330 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
齋藤, 純
× 齋藤, 純 |
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| 著者別名 | ||||||
| 値 | Saito,Jun | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This study aims to investigate the effect of introducing the value-added tax (VAT), which is expected to be implemented in January 2018, on the economy and government finance of the UAE in the future. For this purpose, we use previous studies on the introduction of VAT in the developing countries as a reference. Analysing the experience of the developing countries in which VAT was already phased in will be beneficial to anticipate the future of the UAE economy after the new tax introduction. At the same time, characteristics such as the dependence of government finance on oil revenue, the fiscal structure which consists of seven emirates and the federal government, and Abu Dhabi’s grip on the other emirates, will make the impact more complicated. As a result of consideration, we first conclude that even if new taxes such as VAT are introduced in the UAE, tax revenue share is expected to be low in the UAE fiscal structure; thus, a significant increase in tax revenue will not be immediately expected. Second, if government revenues increase due to the new tax introduction, government expenditure may be easily expanded. Third, the introduction of VAT can cause inflation in the UAE, unless the government provides tax exemption for basic necessities. Finally, the introduction of new taxes will help to allocate a budget to the education and social welfare sectors in the less developed northern Emirates to eliminate regional income inequalities. |
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| 権利 | ||||||
| 権利情報 | Copyrights 日本貿易振興機構（ジェトロ）アジア経済研究所 / Institute of Developing Economies, Japan External Trade Organization (IDE-JETRO) http://www.ide.go.jp | |||||
| 収録情報 |
中東レビュー 巻 5, p. 121-133, 発行日 2018-03 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 21884595 | |||||
| 出版者 | ||||||
| 出版者 | 日本貿易振興機構アジア経済研究所 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 地域/国名 | ||||||
| 位置情報（自由記述） | アラブ首長国連邦 | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | アラブ首長国連邦 | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | 財政 | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | 租税 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| DIG_NO | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | ZCR201803_015 | |||||
| DOI | ||||||
| 関連タイプ | isIdenticalTo | |||||
| 識別子タイプ | DOI | |||||
| 関連識別子 | 10.24765/merev.Vol.5_121 | |||||
