ohan balian 2016 introducing value-added tax in the uae. policy brief, issue 03-31032016, april 2016

8/16/2019 Ohan Balian 2016 Introducing Value-Added Tax in the UAE. Policy Brief, Issue 03-31032016, April 2016

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www.abudhabichamber.ae

Policy Brief

Introducing Value-Added Taxin the United Arab Emirates

April 2016Issue 03-31032016

In association with

www.ihs.com


2/16

Introducing Value-Added Tax in the United Arab Emirates

April 20162

Policy Brief

ContentsExecutive summary 3

Context and importance of the problem 3

Critique of policy options 4

Policy recommendations 6

Appendix 8

Sources consulted or recommended 8

Cover image: Shutterstock/Philip Lange/IHS


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Ralf Wiegert

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Abu Dhabi Chamber of Commerce & Industry,

P.O. Box 662, Abu Dhabi, U.A.E.

Ohan S Balian, Ph.D.

Chief Economist – Abu Dhabi Chamber

of Commerce & Industry

[email protected]


+971 2 617 7470


3/16

© 2016 Abu Dhabi Chamber of Commerce & Industry 3

Executive summaryThe Supreme Council of the United Arab Emirates

resolved to introduce a value-added tax with a

tax rate of 5% by January 2018. The new tax will

broaden the government’s revenue base and reduce

the dependence on oil, which is a prerequisite for

sustainable nances. The new tax will also provide

for a transparent and reasonably fair system to

nance the government budget. At the same time

the new tax will trim households’ purchasing power

and potentially reduce the country’s attractiveness

for tourists. Moreover, survey evidence suggests that

some small-and-medium-sized enterprises might be

particular adversely affected by the new tax, which

is a serious concern for the private sector. However,

a carefully crafted communication strategy will help

the public and the corporate sector to understand

the new tax. The relatively long lead time suggests

that households and companies should be able

to prepare for the introduction of the tax and thus

mitigate negative effects. That having been said,

the government and monetary authorities still

should safeguard the introduction with contingency

measures to avoid second-round effects on price

ination or an ill-timed dampener for demand in

times of weak growth.

Context and importanceof the problemWith oil prices at their lowest in years, the need

to develop alternative sources of revenues have

become a top priority for Gulf Cooperation Council

(GCC) countries, where state budgets depend

primarily on hydrocarbon revenues. Meanwhile,

global nancial-market uncertainty and political

transitions throughout the Middle East make a

reconsideration of national public nance all the

more necessary.

Recognizing the importance of economic reform,

including nding new sources of revenue that could

offset growing scal decits and public debts, in

December 2015, representatives of the six GCC

countries agreed in Riyadh on key issues regarding

the implementation of a value-added tax (VAT) in

the region.

Implemented in approximately 150 countries

worldwide and in every non–US OECD country, a

VAT system requires businesses to pay taxes on the

difference between their total sales and the cost of

their purchases of inputs. That difference between

the sellers’ purchased price and the retail price

represents the value added to a specic product or

service by each rm in the value chain. VATs differ

from retail sales taxes in that they are typically

collected at each stage of production and serve as

an overall consumption tax.

150Number of countries with VAT implemented


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April 20164

Policy Brief

While the GCC framework agreement on the

implementation of a VAT is not expected until June

2016, the six GCC countries, including the United

Arab Emirates (UAE), were left to develop their

individual plans for implementation beginning in 2018.

In the UAE, where there is federal income-tax

legislation for general business, Minister of State for

Financial Affairs Obaid Humaid Al Tayer announced

in February that a 5% VAT will be go into effect on 1

January 2018.

This rate falls on the lowest end of the spectrum

for OECD countries where, as of 2015, the rates

spanned from 8.0% (Japan) to 27.0% (Hungary) and

had an average rate across all OECD countries of

18.7% (see table1).

The VAT will create a critical foundation for a nonoil

tax system that will be less subject to both oil-price

movements and production declines, dene clearer

roles and responsibilities for both the governmentand its citizens, and provide tools that can enable

efciency, equity, and long-term economic stability.

The following pages summarize these benets—

as well as the challenges—associated with the

introduction of a VAT.

Critique of policy options A new source of revenue

True to its intention, a VAT provides an opportunity

for diversifying the scal revenue base and has the

potential to raise substantial revenue, which could

then be used to support essential investments in

infrastructure, healthcare, and education, as well

as targeted social assistance for poor or vulnerable

populations.

A key metric for estimating VAT revenue is the so-

called yield ratio. The VAT yield ratio is dened as

a percent share of GDP that can be raised for each

percentage-point rise in the VAT tax rate. Usually,

the yield ratio is given without considering costs of

policies intended to compensate households for

purchasing power lost in the VAT’s introduction.

The yield ratio varies wildly across countries,

reecting the efcacy of the tax administration and

degree of tax avoidance. A low yield ratio of 0.21

for Mexico or a high ratio of 0.58 in New Zealand

means that for each percentage-point increase

in the VAT rate, tax revenue equal to 0.21% and

0.58%, respectively, is generated.

In the UAE, provisional estimates showed the

Table 1: Standard VAT rates for OECDcountries, 2015

Country VAT rate

Australia 10

Austria 20

Belgium 21

Canada 5

Chile 19

Czech Republic 21

Denmark 25

Estonia 20Finland 24

France 20

Germany 19

Greece 23

Hungary 27

Iceland 24

Ireland 23

Israel 18

Italy 22

Japan 8

Korea 10

Luxembourg 17

Mexico 16

Netherlands 21

New Zealand 15

Norway 25

Poland 23

Portugal 23

Slovak Republic 20

Slovenia 22

Spain 21

Sweden 25

Switzerland 8

Turkey 18

United Kingdom 20

Source: OECD © 2016 IHS


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tax could raise up to USD6.5 billion by 2019—

equivalent to 1.5% of UAE GDP. This would be

similar to the yield ratio estimated for the Brookings

Hamilton Project’s proposal for a VAT in the United

States, which estimated that a VAT of 5%, when

paired with subsidies to offset the regressive effects,

could raise about 1% of GDP per year.

Among non-US OECD members in 2009, the VAT

raised 6.4% of GDP in revenue and accounted for

19.2% of revenue raised at all levels of government.

Efcient, easy to administer

In the most common implementation of the VAT,

producers are taxed based on their total output, then

receive credit for taxes they have paid on purchases

to other rms. By offering a tax credit in addition to

the tax liability, this system encourages compliance.

Moreover, as a lump-sum tax on existing wealth

(rather than income), these consumption taxes can

be designed to eliminate household distortions in

economic choices and allow revenue to be earnedregardless of the point of sale (e.g., retail location,

online order, etc.).

While the current UAE plan to exempt a number of

food, health, transportation, education, and other

social service items will affect how efciently the

tax can be administered, the more broadly the VAT

is applied uniformly on all goods and services,

the less it will distort relative prices among

consumption goods.

A fair and transparent system

By implementing transparent and nonnegotiable tax

systems, governments have the opportunity to more

clearly dene the relationship between the citizen and

the state—and demonstrate the roles that each play

in maintaining its well-being and future prosperity.

By broadly publicizing its 5% VAT, the UAE will

not only prevent perceptions of unfairness due

to corruption but can also introduce a more

accurate and regular line item in public reports

or communications regarding scal revenues

and projections. To this latter point, professor of

economics at New York University Abu Dhabi,

Christian Haefke, explains, “Through VAT,

policymakers will have much better ways of

measuring economic activity because they will have

more real-time insights into economic activity.”

Notably, a VAT does not necessarily hurt tourists

across the board and for all goods purchased in the

UAE, since many countries offer the option to rebate

the VAT on exports at the border. Meanwhile, by

taxing imports at the VAT rate, a country can ensure

an even playing eld across imported and domestic

consumption goods.

VAT: regressive or proportional?

Despite their consistent rate across productsand services, VATs are not always viewed

as progressive and, in fact, might be seen as

regressive if the tax burden is measured as a share

of current household income. Alternatively, the tax

is considered proportional if it is instead evaluated

based on the amount households are taxed as a

percentage of their current level of consumption, or

with respect to the percentage of lifetime income

spent on consumption.

Moreover, the potentially regressive nature of the

tax, which could hurt disadvantaged populations

such as the elderly, youth, unemployed, or low-wage

earners, can be counteracted either by exemptions

to critical goods and services or through cash

transfers, rebates, or income-tax credits that offset

the damage from the VAT.

For example, in the Hamilton Project’s proposal for

a VAT in the United States, the 5% VAT would be

paired with a cash payment of about USD450 per

adult and about USD200 per child to offset the

cost to low-income families. In this proposal, the

In OECD countries VAT has raised 6.4% ofGDP in revenue and accounted for 19.2% ofgovernment revenue


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April 20166

Policy Brief

Brookings Institution’s William G. Gale and Urban

Institute’s Benjamin H. Harris estimate that this

cash payment would be the equivalent of annually

refunding each two-parent, two-child household the

VAT paid on the rst USD26,000 of consumption.

The UAE proposal for a VAT, which would share

the burden among all who benet from the

purchase of goods and services beyond essentials,

can be viewed as more progressive than the

personal income-tax systems implemented in other

parts of the Middle East, which have low top-tier

rates for the highest income earners (and taxes

on capital gains or other nonwage earnings are

excluded). Compared with corporate income taxes,

VATs are much less likely to discourage business

formation or growth (see chart 1).

Other reasons for caution

Some further downsides should be acknowledged

and either mitigated or monitored closely.

The rst is ination—the creation of an add-on VAT

will create upward pressure on prices, which could

further exacerbate price increases resulting from

the UAE utility subsidy cuts that began in 2015. It is

currently difcult to foresee with enough certainty

how high price ination will be at the point when

the VAT is implemented. It may or may not be an

ill-timed step. If it exacerbates price pressures too

much, countervailing policies should be considered

as an option (see chart 2).

The second is the perception that it will threaten (or

at least dampen) economic competitiveness and thecorresponding growth it drives. A widespread concern

is that the VAT could make the Gulf less attractive for

foreign companies. In their proposal for a 5% VAT

in the United States, the authors acknowledge that

“theory and evidence suggest that the compliance

burden would likely fall more heavily—as a

percentage of sales—on smaller businesses.”

In fact, one 2010 survey conducted by Intuit in the

United Kingdom found that more than one-third of

small business owners (39%) were absorbing the

additional cost of the VAT increase, rather than

passing it on to their customers. This signals that

the VAT might hurt the private sector in particular.

However, 67% of small businesses that responded

to the UK survey stated that the VAT increase did not

affect their business, indicating that the tax may be

less harmful to competitiveness than critics claim.

Policy recommendations As Abu Dhabi eshes out its plans for the

implementation of the VAT in 2018, there are several

considerations it might keep in mind:

Property

Trade

Corporate income

Personal income

Excise

VAT

Goods and services

UAESaudi Arabia*Qatar JordanEgypt Oman KuwaitBahrain Tunisia

0%

5%

10%

15%>46%

Chart 1: Tax revenue by category in selected MENA countries (percent of nonoil GDP)

Source: IMF © 2016 Abu Dhabi Chamber of Commerce & IndustryNote: Owing to discrepancies between the latest data point across categories or incomplete information, components may not add up to the total*Does not include revenue from zakat


7/16


Education: helping the public

understand the purpose of the VAT—

and the importance of compliance

For a populace that has not been exposed previously

to state taxes, a carefully crafted communication

strategy will be essential to making sure that citizensand residents understand the nature and cost of

public services provided using tax receipts and the

necessary steps required for VAT compliance and

effective policy implementation. The communications

will need to include everything from how, when, and

where the tax will be applied; to how the VAT will

advance equity, close the scal gap, and contribute

to necessary improvements in health, education,

and social services; to how to le for a credit or

rebate. In communications about all these topics,

transparency will be key, as well as understanding

which messages resonate with stakeholders and the

appropriate channels for communication.

Timing

While the introduction of a VAT in the UAE is

currently planned for 2018, it should be carefully

timed so as to not derail the region’s economic

growth path, especially in a scenario where the

UAE’s growth momentum slackens more severely

as a result of low oil prices and cascading effects.

Moreover, policymakers must closely guard against

ballooning price ination in order to avoid harmful

second-round effects on consumer prices.

Keep tax base broad; avoid further

complexity

Since an all-encompassing tax prevents consumers

from trying to substitute between tax-exempt and

taxable purchases—and policymakers from trying to

determine the “necessities” of the populations they

are trying to protect—the more goods and services

that are subject to the VAT, the greater the expected

efciency. While the GCC countries have already

agreed to exempt health, education, bicycles, social

services, and 100 food items from the VAT, as the

UAE develops its own plans for the VAT rollout in

2018, it can avoid adding additional exemptions

or preferential tax rates, since these would create

further complexity, thereby limiting VAT efciency

and perceived fairness. As mentioned previously,

providing tax credits, refunds, or cash transfers

can be an alternative to preferential tax policies

and ultimately have the same effects on vulnerable

14.9%2008

0.8%2009

3.1%2010

1.9%2011

1.1%2012

1.3%2013

3.2%2014

5.4%2015

Chart 2: Consumer price inflation for Abu Dhabi

Source: SCAD © 2016 Abu Dhabi Chamber of Commerce & Industry

100Number of food items which are currently planned

to be exempt from VAT


8/16


April 20168

Policy Brief

populations or targeted business types.

Consider VAT in relation to broader

system of public nance

Last, at a time when well-designed scal policy is

critical, the VAT should not be seen as a cure-all

for the region’s public nance concerns. Already on

the lowest end of the VAT spectrum among OECD

countries, a VAT may be just one of several tools the

UAE ultimately employs to balance its budget and

create a fair and enduring system of public nance.

Sources consulted orrecommended• Gale, William G. and Harris, Benjamin H., “15

Ways to Rethink the Federal Budget -- Proposal

10: Creating an American Value-Added Tax”, The

Hamilton Project, Brookings Institution, February

2013.

• Jewell, Andrew, Mansour, Mario, Mitra, Pritha, and

Sdralevich, Carlo, “IMF Staff Discussion Note: Fair

Taxation in the Middle East and Northern Africa”,

International Monetary Fund, September 2015.• Adam Bouyamourn, “Introduction of VAT in UAE

and Gulf region ‘likely to hit economic growth’”,

The National, http://www.thenational.ae/business/

economy/introduction-of-vat-in-uae-and-gulf-

region-likely-to-hit-economic-growth, retrieved 26

February 2016

• Babu Das Augustine, “UAE to implement 5

per cent VAT from January 2018”, Gulf News,

http://gulfnews.com/news/uae/government/

uae-to-implement-5-per-cent-vat-from-

january-2018-1.1678703, retrieved 15 March 2016

• Vicky Kapur, “UAE conrms no income tax

yet, but 5% VAT is coming”, Emirates 24/7,

http://www.emirates247.com/business/uae-

confrms-no-income-tax-yet-but-5-vat-is-

coming-2016-02-25-1.622208 , retrieved 25

February 2016

• “UAE said to implement 5% VAT from Jan

1, 2018”, Arabianbusiness.com, http://www.

arabianbusiness.com/uae-said-implement-5-

vat-from-jan-1-2018-622778.html , retrieved 24

February 2016

Appendix: MENA: VAT main exemptions under current laws

Country VAT rate

AlgeriaBread, milk, certain pharmaceutical products, newspapers, periodicals, books, sports materials produced in

Algeria and acquired by the national sports federation

Egypt (applies only to general

sales tax)

Restaurant foods (outside hotels), books and magazines, local dairy products, pasta and bread, meat and

sh, domestic fruits and vegetables, baked sweets

Jordan

Bread; wheat; olive oil; construction steel bars; fuel derivatives; vehicles; medicines and medical supplies;

valuable metals (gold-made jewelry, diamonds, precious stones); electricity; water; education; construction

and real-estate activities; mobile phone subscriptions; nancial intermediation and insurance

IranUnprocessed agricultural products, our, bread, meat, sugar, rice, cereals, soya, milk, cheese, vegetable oil,

baby food, books and notebooks, medical products and services, education services, pet food

LebanonMedical services, education, agricultural farm supplies, all raw food, bread, our, meat, sh, yogurts, rice,sugar, salt, vegetable oil, books, magazines, newspapers, gas for household use

Mauritania Medical services, basic foodstuffs, including bread, meats, vegetables, etc.

MoroccoBasic foodstuffs and items for which prices are regulated; newspapers, periodicals, books, and educational

audio-visual products

TunisiaBasic foodstuffs such as bread, milk, our, etc., and items for which prices are regulated; pharmaceutical

products; newspapers, periodicals, books and educational materials

Yemen Books, newspapers, periodicals, medical services, transportat ion of individuals

Source: IMF © 2016 IHS

Transparency, education and timing are critical forsuccessful implementation


9/16

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إ ةوطا هذ تدأ اذ .كذ نو رو ط تو

ب ار ات م اوط ار ل ر

خطط 2 ). ا عجا ر ( تارا ىدإ أ وا

ا ا ر ن روا و ا ا با

)أو ال ف( ادرة ا اد واو دد

ا ر ن قطا او فو كو . با

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." را ترا ب ن ات

ر رأ ا تاءا ىدإ تو وا ار

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ا نوو او )%39( ث ال ارة

ا زدة ا ن ر ا ا د ن

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ا ر ن ا ةدزا نأ ةدا ا يرأ

ر را نأ إ نر ا م ؤر أم

ون أل ررا ادرة ا د اد.

ا تو

ر ذ ا طط و ظوأ عور

ك ادد ن ارات ا ا م 2018

:ان

و

ب

ا

ر ن غرض ا م ا ة د س : فث ا لث ا هأ و — ا ا

غ ون ن اروري و ارا وال

بار د ضرا م ق م ن ا فد

ط نو ناو نطاوا نأ ن د كذو ود

و ادت ا اد دام إرادات اراب

ا ا ر ل وطا رورا تاوطاو

لاوا ت نو نأ بو . ل ا ذاو

وأن م و را قط ن اءد باوا ل

لعق ر ت

لتج رة

دخل لشرك ت

لدخل لشخصي

لضریبة

ضریبة لقیمة لمض فة

لسلع و لخدم ت

إلم ر ت لعربیة لمتحدة

*صألردقطلمملكة لعربیة لسعودیة م ن م ع ت ی و ك ل یرحبل سنوت

%0

%5

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(نسبة الناتج المحلي اإلجمالي غیر النفطي) یرادات الضرا ب حسب الف ة في دول منطقة الشرق األوسط وشمال فریقیا المخطط 1:

© لعام 2016مملوكة لغرفة تجارة وصناعة أبوظبي حقوق الطبع والنشر (IMF) المصدر: صندوق النقد الدولي قد ال تضاف العناصر إلى المجموع اإلجمالي ا لعدم اكتمال المعلومات ا للتباین بین نقطة البیانات األحدث بین الفئات أو نظر مالحظة: نظر

*ال تشمل اإلیرادات من الزكاة


12/16

© لام 2016وك لغرف تجارة وصنا بوظبي 5حوق لطبع و لنشر

ا

ا

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ا ا و تا حا ا

ث إن ادد ن م راؤ دال ارات ار ادة

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ن ل رض ود ن اذ توا و .دودا

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%19.2 ت %6.4


13/16


ف مل مقل بر

فرض

ريل 2016

مخص لسي سة

4

ر

م ظ

ون

د و

ث

دة ا

را

ات ر ا

و

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IHS ؤ و 2016 م © وق اط وار او يدا نوا ظ :ردا


14/16

ظوأ و ةر ر و 2016 م © 3وق اط وار

مخص نذي

رارا

ادة

را

ارات

ود

ا

اس

اذ

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اض أر اط إ أد و ذ وات

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ادول ام اول دات ادروروت. و اوت

ن اوك ا وم وق ا ا واوت اذ

ا أء ط ارق اوط ل إدة

. اظر اول اوط ام أرا رور

ل إد در درا اح ادي

ددة رادات وض از ا ازاد وادون

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ال ر ن ر ل ل ةد أ ئزا ت

اق

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ن

.م

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اك

ر

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ا ر ذ نش خا نوا س لود يرطا

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را تا را ود م ات خا نوا س لود

اذ م 2018. اخ د م ططخ و ة د ا

150 ا

ا

ر

طق

ا

ادول

دد


15/16

محدة ف مار ت رب

فام مق بر

فرض

أرل 2016 2

ا صخ

محوات

3 اص اذي

3 أو ا ق

4 ا

رات

م

6 ا تو

8 اق

8 وا وأ وا ردا

Shutterstock/Philip Lange/IHS :فا ةرو


www.linkedin.com/company/abu-dhabi-chamber

:IHS ؤ ن ةذwww.ihs.com

)ور وورك: )IHSؤ رادة ور IHS نإ

ا ا تا تاو وارؤى ارة اوت

را تؤا دو . را لا ما دا ل

ا ول ام اوى ال 165 ن دز تواو

ؤ ا را زا بأو ا ءارا تو

.و ر تارا روطو را تارارا ذ IHS

ود ر ال اري ذ م 1959 IHS ؤ نأ رذُو

أت إدى ارت ا ور وورك م 2005.

و "دووإ د" را ر ا IHS ؤو

زم ق او ادام را ةدا توا وداروو

ا 31 ر ص فآ 9 ظو دد و راو

ول ام.

وؤا خإو رشاو عطا قوح رطخإ

ظوأ و ةر ر و 2016 م © وق اط وار

و وأ ل ي رادا اذ ن ءز يأ ل وأ زو وأ اوق وظ .ر رح خ

لوا نود ىرأ آ وأ ورإ لو يأ وأ أو ال وا ا وأ ارووا روا كذ

حوا يرا ر مادا لأ ن ةر ءازأ سا اد وا ط ن ار

ن ب ون وق اط وار.

ُر را ار اوان: را لوا تط

ا ص تر ق

ظوأ و ةر ر را را

ص.ب: 662 رع اورش

ف: 6214000 2 971+

س: 6215867 2 971+

[email protected] :ورا درا

)ن اد إ اس( ن 3:00 8:00ء

ارات ار ادة ط

جت ال

IHS Global GmbH,

Bleichstrasse 1, 60313 Frankfurt, Germany

د/ راف وجرت

IHS ؤ رط ا رطاو تد يرا ردا

[email protected]

+49 (0)69 20973 320

+49 (0)151 42628 143

رس

ثس

IHS ؤ رط ا رطاو تد يرا ردا

[email protected]

+49 (0)69 20973 218

+49 (0)174 1946560

ارات ار احدة ظوأ ص.ب 662 ظوأ و ةرج رغ

ادكوراه

ى

حل

ن

إس

أون

ظوأ و ةر ر – ر يدا

[email protected]


+971 2 617 7470


16/16


س سل صخم

ف مل مقل بر

فرض


2016برل

د ر 03-31032016

www.ihs.com باشر ك مع

ohan balian 2016 introducing value-added tax in the uae. policy brief, issue 03-31032016, april 2016

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