Abstract
Recently Value-Added Tax (VAT) has been implemented in Saudi Arabia. This study explores the perception of VAT from various perspectives to evaluate recent experience in VAT implementation. An online questionnaire was developed and distributed in Arabic and English to survey VAT awareness in Saudi Arabia. A total of 349 responses were collected and analyzed to obtain the results. The findings reveal that most sample respondents know about VAT and its positive effect on tax revenues and concur with the importance of its proper implementation. However, VAT has raised commodity prices, and its implementation encounters multiple issues. Participants were unsure that exemptions granted to certain services and equipment would leave the taxpayer with a sense of unfairness.
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