An assessment of the potential VAT revenue collection for the United Arab Emirates

Ikhlaas Gurrib

Macroeconomics and Finance in Emerging Market Economies, 2017, vol. 10, issue 3, 306-321

Abstract: This study analyses the effect of a 5% VAT in the UAE for the period 2018–2022. The methodology includes collection efficiency, standard tax rate and the final consumption expenditure (FCE). Various scenarios are analysed, including a constant 5% VAT for 2018–2022; increasing it by 2.39% yearly; increasing it to reach the maximum 2014 country tax rate of 27%; or increasing it to reach an average tax rate of 19.1%. The collection efficiency values of 0.4–0.7 result in a 2018–22 tax revenue to GDP range of between 1.75 and 7.84%.

Date: 2017
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DOI: 10.1080/17520843.2017.1321028

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