白色土地税:沙特阿拉伯王国的证据

Journal of Accounting and Auditing: Research & Practice Pub Date : 2019-01-21 DOI:10.5171/2019.218429

Zakaria Nadisah, A. Zaiton, Mohd Zamri Awang

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引用次数: 3

摘要

土地和财产税是所有国家的收入来源之一。值得注意的是，有些国家不依赖财产税作为收入来源，如沙特阿拉伯王国(以下简称沙特阿拉伯)。沙特阿拉伯的主要收入来自石油，占政府总收入的73%。2015年3月23日，政府根据2015年11月颁布的皇家法令M/4宣布征收2.5%的“白色土地税”，这可能会改变沙特阿拉伯房地产市场的格局。理想情况下，它将被强加于空置的土地上

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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White Land Tax: Evidence in the Kingdom of Saudi Arabia

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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Journal of Accounting and Auditing: Research & Practice

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