Globalization and its impact on taxation in some Arab countries


Transition appeared towards globalization in the light of the rapid, successive and profound changes in the global implications and future directions, particularly witnessed the last quarter of the past twentieth century. The global economy is already turning to the small village of rival parties by the technological revolution and informatics. Things did not stop this limit as the modern global development and attest the world from the control of the new globalization, which calls for free trade and ease the exchange of goods, ideas and experiences and travels almost beyond the concept of the nation-state and the protection of national products and suffered from fiscal and tax policies to achieve it. Globalization, and the subsequent international integration, along with the rapid technological advances affect on the ability of countries in the collection of taxes, and the distribution of the burdens, it is also likely that "there is an impact of globalization over time on tax revenues, and there has been a notable shift from specific taxes to sales taxes during the nineties as the impact of globalization appeared to emerge even more sharply with the liberalization of capital markets and increasing integration of economies. One of the main conclusions reached by the research is that the globalization with all their attendant technical advances, open markets and trade liberalization etc. ... threaten the states that have not accelerated to re-structure institutions to produce competitive goods to protect our economy from dependence. One of the main recommendations of the research is that the advancement of human resources to support growth in all economic and industrial sectors and banks as a way that harmonizes the requirements of globalization.