Competitive Advantage Through Taxation In GCC Countries

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Humoud Almutairi


GCC Nations, Value-Added Tax, Competitive Advantage


This study analyzes and compares the competitive advantage of taxation for six members of the Gulf Co-operation Council (GCC): Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. The GCC countries enjoy one of the least demanding tax systems in the world. The average total tax rate for the entire Middle East region is 23.6%, which is much less than the global average of 44.7%. Thus, the taxation structure and system of the GCC nations is uncomplicated when compared to rest of the world. Moreover, the GCC nations depend heavily on indirect taxes and revenue from energy exports, rather than internally generated funds. Though this system has its advantages, it may become a cause of concern for authorities in the future as taxation can influence the overall growth in different dimensions. Thus, this study further explores the need for an effective taxation policy to support future performance of the GCC member nations.


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