الفهرس 
الإطار المفاهيمى للضرائب غير المباشرةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Summary
1-Research Problem:
The researcher summarized the research problem in the following inquires:
“How could we develop the indirect taxes system in the Kingdom of Saudi Arabia?” “Is value added tax considered the best way for dealing with this matter?” Accordingly, the following sub-research inquiries are dealt with:
1-1-What is the actual nature of indirect taxes system in the Kingdom of Saudi Arabia?
1-2-Does the actual indirect taxes system conform with the contemporary business environment in the Kingdom?
1-3-Is it necessary in the meantime to develop and innovate the actual indirect taxes system in the Kingdom of Saudi Arabia?
1-4-What are the contemporary trends for developing the indirect taxes system?
1-5-What are the basis of accounting for indirect taxes in the Kingdom of Saudi Arabia? And what are the important problems resulting from it?
1-6-How far could we apply the value added tax in Kingdom of Saudi Arabia? What are the important obstacles that hinder the application? And how could be overcome them?
2-Research Objectives:
This research aims to suggest an accounting framework to develop the indirect taxes system in Kingdom of Saudi Arabia by making a comparative study for experiments of some countries that developed and innovated its indirect tax system, other sub-objectives originates from this main objective which are as follows:
2-1-Analyzing the indirect taxes system in the Kingdom of Saudi Arabia and estimating the existence of a comprehensive system for these taxes in it.
2-2-Evaluating the indirect taxes system in the Kingdom of Saudi Arabia on the light of the environment of contemporary business in the Kingdom.
2-3-Illustrating the need for developing the indirect taxes system in Kingdom of Saudi Arabia.
2-4-Specifying the fields of developing indirect taxes system in Kingdom of Saudi Arabia.
2-5-Specifying the requirements of applying an effective system of indirect tax in Saudi Arabia.
2-6-Indetifying the accounting and non-accounting requirements for applying an effective system of value added tax in Saudi Arabia.
2-7-submitting a suggested accounting framework for developing the indirect taxes system in the Kingdom of Saudi Arabia and specifying the impact of this framework on business environment in the Kingdom of Saudi Arabia.
3-Reseaarch Importance:
The researcher illustrates the research importance as follows: from the scientific aspect the research importance is represented in:
3-1-The researches scarcity in the field of as for indirect taxes accounting in the Kingdom of Saudi Arabia.
3-2-Illustrating how could we benefit from other countries experiences in developing indirect tax system in the Kingdom of Saudi Arabia.
from the practical aspect, the research importance is represented in the following:
3-3-showing the need of Saudi Arabia to innovate its indirect taxes system to cover any deficit in its revenues in the future.
3-4-Developing indirect taxes system will enable the Kingdom to achieve more stable levels for the general budget by improving the budget status as the general revenues depend on the local activity levels and the size of gross demand and not on the data of the international market for crude oil and the current prices.
3-5-Promoting the indirect taxes system will help the Kingdom to control consumption in general and consumption of a group of specific merchandise in particular, by specifying the tax rate on merchandise according to its degree of necessity or its proportional importance to the Kingdom.
3-6-The suggested accounting framework will contribute in developing the indirect taxes in the Kingdom, especially by applying value added tax which is considered as an important trends for developing indirect taxes.
4-Rsearch Methodology:
The researcher followed the deductive approach by depending on the multi-dimensional research introduction by using the descriptive analytical introduction and the comparative introduction, together with depending on the following research methods:
4-1-Office Study
It aims to research various definitions for indirect taxes concepts and its patterns. Also illustrating the importance of each of them and its distinguished nature and specifying the possibility of blending and integration between them.
4-2-Field Study:
By checking-up received data for the trends of study sample particulars towards the research problem and treating these data by the suitable quantitative methods as a frame for specifying how far the research hypotheses are accepted or rejected. Also deducing results and recommendations from the operations of statistical deduction.
5-Research Limits:
The research is limited to the study of types of indirect taxes which are customs tax, general tax on sales and value added tax. The comparative study is limited to benefiting from the experiment of applying value added tax on some of the developing and developed countries to specify the fundamentals of applying an effective system for value added taxes.
6-Researh Hypotheses:
The research is based on the following hypotheses:
6-1-First Hypotheses:
There is no moral difference for the importance of developing the indirect taxes system in the Kingdom of Saudi Arabia between the business enterprises, professionals, academic people and supervisory and regulatory authorities.
6-2-Second Hypotheses:
There is no moral difference in trends of developing indirect taxes system in Kingdom of Saudi Arabia between the business enterprises, professionals, academic people and supervisory and regulatory authorities.
6-3-Thrid Hypotheses:
There is no moral difference for the obstacles of applying value added tax in the accounting and tax environment in the Kingdom according to the point of view of business enterprises, professionals, academic people and supervisory and regulatory authorities.
6-4-Fourth Hypotheses:
There is no moral difference for accepting the suggested framework for applying value added tax in Kingdom of Saudi Arabia from the point of view of business enterprises, professionals, academic people and supervisory and regulatory authorities.
7-Research Plan:
According to the research problem and its objective, the research will be divided into the following chapters:
Chapter One:
The theoretical framework of indirect taxes.
Chapter Two:
Evaluating the indirect taxes system in the Kingdom of Saudi Arabia.
Chapter Three:
The accounting framework of value added tax and its economical impact.
Chapter Four:
Experiments of applying value added tax in some developed and developing countries.
Chapter Five:
A suggested framework for applying value added tax in Kingdom of Saudi Arabia.
Chapter Six:
- Field study
- Results and Recommendations.
Results:
1- As for the first hypotheses that stipulates that “there is no moral difference for the importance of developing indirect taxes system in the Kingdom”. The results showed that value F) is (2.08) doesn’t have statistical function which shows the absence of differences of statistical function between the average four individuals of the research sample and thus the validity of first hypotheses is proved.
2- As for the second hypotheses which indicates that “there is no moral difference for the trends of developing indirect taxes system”, the results showed that value (F) (2.81) is of statistical function which shows that there are differences of statistical function among the averages of four individuals of research sample.
3- As for third hypotheses that stipulates that “there is no moral difference for the obstacles that impede applying value added tax in the accounting and tax environment in the Kingdom”. The results showed that value (F) (0.482) isn’t of statistical function which indicates the absence of differences of statistical function among the average four individuals of the research sample and thus the third hypotheses validity is proved.
4- As for the fourth hypotheses which stipulates that “there is no moral variance for accepting the suggested framework for applying value added tax in the kingdom”. The results showed that (F) value (0.894) isn’t of statistical function which indicates the absence of variance of statistical function between the average four individuals of research sample. Thus the validity of fourth hypotheses is proved.
Recommendations:
1- In spite of there is a feeling of the importance of indirect taxes especially value added tax because of its social and economic characteristics, however, there is some hesitation in accepting the concept of the Kingdom need for applying the tax. Thus the research recommends elevating the level of tax awareness in Saudi society.
2- Developing the efficiency of tax management.
3- Permitting the group registration of holding companies and its affiliated companies that fall under a common administrative control and located inside the Kingdom of Saudi Arabia.
4- Submitting tax statement on quarterly basis, and the tax value should be paid within thirty days from the end of tax period.
5- Exempting exports from value added tax as applied in most developed and developing countries in order to encourage exports and giving it a competitive advantage.
6- The pattern of tax return must include detailed data about all transactions which includes sales and purchases that took place during the tax period.
7- Tax authority must enforce tax registrars to deal with tax invoices, in order to enable them to verify the value of collected tax, also to be sure of the tax value to be deducted from due tax.
8- Obliging registrars by accounting bookeeping and regular records.
9- The researcher recommends applying the pattern of consumption value added tax.
10- The researcher recommends that all merchandise and services must submit to tax except for some merchandise and services for social and economic purposes.