{"title":"White Land Tax: Evidence in the Kingdom of Saudi Arabia","authors":"Zakaria Nadisah, A. Zaiton, Mohd Zamri Awang","doi":"10.5171/2019.218429","DOIUrl":null,"url":null,"abstract":"Taxes on land and property contribute to one of the revenue sources in all countries. Notably, there are countries, which do not rely on property taxation as a source of revenue such as Kingdom of Saudi Arabia (henceforth KSA). The main revenue of KSA derives from oil, which constitutes 73% of the total government’s revenue. On 23rd March 2015, the government has announced a 2.5% rate of “white land tax” under the Royal Decree M/4, dated November 2015, which may change the landscape of property market in KSA. Ideally, it will be imposed on vacant land Abstract","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"09 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Auditing: Research & Practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5171/2019.218429","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 3
Abstract
Taxes on land and property contribute to one of the revenue sources in all countries. Notably, there are countries, which do not rely on property taxation as a source of revenue such as Kingdom of Saudi Arabia (henceforth KSA). The main revenue of KSA derives from oil, which constitutes 73% of the total government’s revenue. On 23rd March 2015, the government has announced a 2.5% rate of “white land tax” under the Royal Decree M/4, dated November 2015, which may change the landscape of property market in KSA. Ideally, it will be imposed on vacant land Abstract
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