THE TAX SYSTEM AND ITS IMPACT ON THE NATIONAL ECONOMY AT THE SULTANATE OF OMAN AS A MODEL
Abstract
Keywords
References
- Laws and issues Laws Income Tax Law 8-8/ 2009 & 24/5/2009. Royal Decree No. 118/2020 amending some provisions of the Income Tax Law Royal Decree No.(62/1975) Planning the functions of the Ministry of Finance and its organizational structure. Royal Decree No. 40/80 reorganizing the General Directorate of Finance. Royal Decree No. 27/84 approving the organizational structure of the Office of the Deputy Prime Minister for Financial and Economic Affairs Royal Decree No. 64/85 to amend the organizational structure of the Office of the Deputy Prime Minister for Financial and Economic Affairs Royal Decree No. 4/91Appointment of a tax secretary. Ministerial decision 8/93 establishing tax departments and approving their organizational structure. Royal Decree No. 39/96 defining the functions of the Ministry of Finance and approving its organizational structure. Ministerial Decision 112/2019 regarding determining the value and types of excise goods and the tax category. Royal Decree No. 47/81 of the Corporate Income Tax Law Royal Decree No. 28 / 2009 promulgating the Income Tax Law Ministry of Finance: Ministerial Resolution No. 45/2005 regarding determining controls and procedures for tax and customs exemption for foreign investment projects Sultani Decree No. 4/74 to issue the Foreign Trades and Foreign Capital Investment Act See Article 8 of the repealed Foreign Capital Investment Law No. 102/94. Issues 18/2015 [2021] The Supreme Court of the Sultanate of Oman, 4p 14/5/2015 (The Supreme Court of the Sultanate of Oman) 69/2015 [2021] The Supreme Court of the Sultanate of Oman, 4p 26/3/2015 (The Supreme Court of the Sultanate of Oman) 3/2011 [2021] The Supreme Court of the Sultanate of Oman, 13/1/2013 (The Supreme Court of the Sultanate of Oman) 196/2014 [2021] The Supreme Court of the Sultanate of Oman, 4p 22/5/2014Commercial and tax department (The Supreme Court of the Sultanate of Oman). Books Al-Arab, 'Economic crises lead Muscat to impose the income tax | | Al Arab Newspaper '(Al Arab Newspaper, 2021) https://alarab.news accessed 13 January 2021 Al-Sabii Q, Obstacles To Foreign Direct Investment (A Comparative And Applied Study On The Sultanate Of Oman) (1st edn, Sun of Science 2020) Moosa Al Azri, ‘Foreign Investment in the Sultanate of Oman: Legal Guarantees and Weaknesses in Providing Investment Protection’ (2017). Hariri R, Education Economics And Planning In Light Of Total Quality Management (1st ed, Curriculum House for publishing and distribution 2013) Taqa M, Public Finance Economics (2nd edn, Dar Al Maysara for Publishing and Distribution 2007) Al-Khatib K, and others, Fundamentals Of Public Finance (2nd edn, Wael Publishing House 2005) Al Hinai K, 'Incentives And Guarantees For The Foreign Investment Project According To The Omani Foreign Capital Investment Law' (Master of Laws, Sultan Qaboos university 2020) Articles Al Yala S, 'The Sultanate Of Oman Is The First Gulf Country To Introduce An Income Tax In 2022' Independent-Arabic (2020) https://www.independentarabia.com/ node/ 165526/ accessed 27 June 2021 Alsmadi S, and Mallawi A, 'The Impact Of Government Taxes On The Amman Stock Exchange: A Regression Model' (2016) 22 The lighthouse Ramadan Siddiq Muhammad, Tax Problems of Tourist Activity in Egypt, Financial and Tax Legislation, No. 304, 1996, p. 44 Websites 'Request Rejected' (Mof.gov.om, 2021) https://www.mof.gov.om/Portals/1/documents/ Tawazon/.pdf accessed 6 May 2021 Mohamed S, 'Research On Taxes: Definition, Characteristics, Types And Objectives' [2021] Algerian Encyclopedia of Political and Strategic Studies https://www.politics-dz.com accessed 8 June 2021 'Tax System History - Taxpayer Portal' (Tms.taxoman.gov.om, 2021) https://tms.taxoman.gov.om/portal/ar/web/taxportal/tax-system-history accessed 27 June 2021 World Bank, Measuring Business Systems: https://arabic.doingbusiness.org/ar/data/ exploreeconomies/oman Date of entry 12 April 2020 AD World Bank and International Finance Corporation, Doing Business 2015 Economy Profile: Oman( World Bank Group 2014)56. Interviews (E, Thabit, Personal interview, August 22, 2021)
Details
Primary Language
English
Subjects
-
Journal Section
Research Article
Authors
Thabit Said Salim Al Humaidi
*
Malaysia
Mohsin Hingun
Malaysia
Publication Date
May 4, 2023
Submission Date
April 10, 2023
Acceptance Date
April 25, 2023
Published in Issue
Year 1970 Volume: 9 Number: 25