{"id":17727,"date":"2026-09-01T00:55:57","date_gmt":"2026-09-01T00:55:57","guid":{"rendered":"https:\/\/www.hnjournal.net\/7-9-24\/"},"modified":"2026-09-01T01:23:25","modified_gmt":"2026-09-01T01:23:25","slug":"7-9-24","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/7-9-24\/","title":{"rendered":"Article 24"},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629: \u062f\u0631\u0627\u0633\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u0645\u064a\u0631\u0641\u062a \u0645\u062d\u0645\u0648\u062f \u0639\u0628\u062f \u0627\u0644\u0631\u0632\u0627\u0642 \u0627\u0644\u0642\u0637\u064a\u0634\u0627\u062a<sup>1<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p><sup>1<\/sup> \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u062c\u0627\u0645\u0639\u0629 \u0642\u0631\u0637\u0627\u062c\u060c \u062a\u0648\u0646\u0633.<\/p><p>\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Mervat_q81@yahoo.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Mervat Mahmoud Abdel Razek Al-Qutaishat\u00b9<\/p><div style='direction:ltr; text-align:left; font-size:12px; line-height:1.7; margin-bottom:10px;'><p style='margin:0 0 8px 0;'>\u00b9 PhD in Public Law, University of Carthage, Tunisia.<br><span style=\"font-size:12px;\">Email:<\/span> Mervat_q81@yahoo.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj79\/24' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj79\/24<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u0639\u0631\u0641 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0623\u0628\u062d\u0627\u062b:<\/strong> <a href='https:\/\/arsri.org\/10000\/79\/24' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/79\/24<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (7) \u0627\u0644\u0639\u062f\u062f (9). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 469 - 478<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2026-08-10 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2026-08-18 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2026-09-01<\/p><p><a href='\/volume7\/issue9\/7-9-24.pdf' target='_blank' rel='noopener' style='background-color:green;color:white;padding:10px 15px;text-decoration:none;border-radius:5px;'>Download PDF<\/a><\/p>\r\n<style>\r\n.hnsj-cite-btn{\r\n  display:inline-flex; 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M. A.. (2026). Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation. Humanities &amp; Natural Sciences Journal, 7(9). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj79\\\/24&quot;,&quot;Chicago&quot;:&quot;Al-Qutaishat Mervat Mahmoud Abdel Razek. 2026. \\&quot;Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation.\\&quot; Humanities &amp; Natural Sciences Journal 7, no. 9. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj79\\\/24&quot;,&quot;Harvard&quot;:&quot;Al-Qutaishat M. M. A.. 2026. Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation. Humanities &amp; Natural Sciences Journal. [Internet] 2026-09-01. [Cited 2026-09-01]. 7(9). Available at: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-9-24\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj79\\\/24&quot;,&quot;Vancouver&quot;:&quot;Al-Qutaishat M. M. A.. Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation. Humanities &amp; Natural Sciences Journal. [Internet]. 2026-09-01; 7(9). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj79\\\/24&quot;,&quot;IEEE&quot;:&quot;Al-Qutaishat M. M. A., \\&quot;Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 9, 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj79\\\/24&quot;,&quot;MLA&quot;:&quot;Al-Qutaishat Mervat Mahmoud Abdel Razek. \\&quot;Tax Evasion in the United Arab Emirates: A Legal and Analytical Study in Light of Tax Compliance and Digital Transformation.\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 9, 2026-09-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj79\\\/24&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0627\u0644\u0642\u0637\u064a\u0634\u0627\u062a \u0645. \u0645. \u0639. 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\u0627\u0644\u0631\u0642\u0645\u064a\u060c \u0648\u0625\u062c\u0631\u0627\u0621 \u062f\u0631\u0627\u0633\u0627\u062a \u0643\u0645\u064a\u0629 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0644\u0642\u064a\u0627\u0633 \u0641\u062c\u0648\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p><p style='text-align:right;'><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong> \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061b \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061b \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u061b \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061b \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061b \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u061b \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u061b \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p><p style='text-align:justify; direction:ltr;'><strong>Abstract: <\/strong> This study aimed to analyze tax evasion in the United Arab Emirates amid the rapid development of the federal tax system, particularly the implementation of Value Added Tax (VAT) and Corporate Tax, along with the expansion of digital tax administration and electronic invoicing. It also sought to define tax evasion and distinguish it from accounting errors and legitimate tax planning, identify its principal forms, determinants, and consequences, and assess the effectiveness of the legislative, administrative, and technological frameworks used to prevent and detect it, while maintaining a balance between legal deterrence and the facilitation of voluntary compliance. The study employed a descriptive-analytical approach by examining UAE legislation, regulations, and official guidance and reviewing the relevant academic literature on tax compliance and digitalization, with particular emphasis on VAT, Corporate Tax, free zones, and e-commerce. The findings revealed that tax compliance behavior is influenced by compliance costs, the complexity of tax regulations, the likelihood of detecting violations, the effectiveness of government support, organizational efficiency, and the adoption of technological solutions. The findings further indicated that electronic invoicing, data analytics, and risk-based auditing contribute to greater transparency, improved data matching, and more effective tax oversight. The study concluded that combating tax evasion requires an integrated framework combining legislative clarity, simplified procedures, taxpayer awareness, institutional governance, digital transformation, and international cooperation, while safeguarding taxpayers\u2019 rights and protecting their data. It recommended developing sector-specific risk indicators, supporting small and medium-sized enterprises in their digital transition, and conducting quantitative studies based on official data to measure the tax compliance gap.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Tax Evasion; Tax Compliance; United Arab Emirates; Value Added Tax; Corporate Tax; Electronic Invoicing; Digital Transformation; Tax Governance.<\/p><\/div>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0634\u0647\u062f\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062a\u062d\u0648\u0644\u0627\u064b \u0645\u0647\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a. \u0641\u0642\u062f \u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0639\u0627\u0645 2018\u060c \u062b\u0645 \u062f\u062e\u0644\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062d\u064a\u0632 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a \u0623\u0648 \u0628\u0639\u062f 1 \u064a\u0648\u0646\u064a\u0648 2023. \u0648\u062a\u0648\u0636\u062d \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0623\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u064a\u062e\u0636\u0639\u0648\u0646 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0645\u0639 \u0646\u0638\u0627\u0645 \u062e\u0627\u0635 \u0644\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0647\u0644 (Ministry of Finance, 2026c).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0639 \u062a\u0648\u0633\u0639 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0633\u062f\u0627\u062f \u0648\u062d\u0641\u0638 \u0627\u0644\u0633\u062c\u0644\u0627\u062a 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\u064a\u0648\u0644\u064a\u0648 2026\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u062f\u0631\u062c\u062a \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0628\u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a (Ministry of Finance, 2026a, 2026b).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u062d\u0627\u0648\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0646\u0627\u0621 \u062c\u0633\u0631 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u061b \u0641\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0623\u0638\u0647\u0631\u062a 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2025; Alzaabi et al., 2025).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0623\u0633\u0626\u0644\u062a\u0647\u0627<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0645\u062b\u0644 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u062a\u0633\u0627\u0624\u0644 \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0622\u062a\u064a: \u0625\u0644\u0649 \u0623\u064a \u0645\u062f\u0649 \u062a\u0633\u0647\u0645 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 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justify;\">\u0648\u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0643\u0630\u0644\u0643 \u0625\u0644\u0649 \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u062f\u0639 \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0648\u062a\u0646\u0637\u0644\u0642 \u0645\u0646 \u0641\u0631\u0636\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0645\u0641\u0627\u062f\u0647\u0627 \u0623\u0646 \u0627\u0644\u0631\u062f\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0641\u0627\u0639\u0644\u064a\u0629 \u0639\u0646\u062f\u0645\u0627 \u064a\u0642\u062a\u0631\u0646 \u0628\u0648\u0636\u0648\u062d \u0627\u0644\u0642\u0648\u0627\u0639\u062f\u060c \u0648\u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0631\u062a\u0641\u0627\u0639 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style=\"text-align: justify;\">\u0648\u062a\u0646\u0628\u0639 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0645\u0646 \u0623\u0646 \u062c\u0627\u0646\u0628\u0627\u064b \u0645\u0647\u0645\u0627\u064b \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u0643\u0627\u0644\u064a\u0641\u0647 \u0623\u0648 \u0639\u0644\u0649 \u062a\u0628\u0646\u064a \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0622\u0644\u064a\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u062d\u0627\u0648\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u062c\u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u062f\u0627\u062e\u0644 \u0625\u0637\u0627\u0631 \u0623\u0634\u0645\u0644 \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0648\u0645\u0643\u0627\u0641\u062d\u062a\u0647 (Abdulraqeeb &amp; Sidek, 2022; Al-Hiyari et al., 2025).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0646\u0628\u0639 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0646\u0638\u0645 \u0644\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0645\u0646 \u062a\u0648\u0641\u064a\u0631 \u0625\u0637\u0627\u0631 \u062a\u062d\u0644\u064a\u0644\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647 \u0627\u0644\u062c\u0647\u0627\u062a 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\u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u0648\u0644\u0627 \u062a\u062a\u0646\u0627\u0648\u0644 \u062d\u0627\u0644\u0627\u062a \u0641\u0631\u062f\u064a\u0629 \u0623\u0648 \u0645\u0646\u0634\u0622\u062a \u0628\u0639\u064a\u0646\u0647\u0627\u060c \u0643\u0645\u0627 \u0644\u0627 \u062a\u0642\u062f\u0645 \u0631\u0623\u064a\u0627\u064b \u0642\u0627\u0646\u0648\u0646\u064a\u0627\u064b \u0641\u064a \u0646\u0632\u0627\u0639 \u0642\u0627\u0626\u0645.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0646 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0645\u0647\u0645\u0629 \u0639\u062f\u0645 \u062a\u0648\u0627\u0641\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0627\u0645\u0629 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u062a\u0633\u0645\u062d \u0628\u062a\u0642\u062f\u064a\u0631 \u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0628\u0635\u0648\u0631\u0629 \u0643\u0645\u064a\u0629 \u0645\u0648\u062b\u0648\u0642\u0629. \u0644\u0630\u0644\u0643 \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0646\u0648\u0639\u064a \u0648\u062a\u062a\u062c\u0646\u0628 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0648\u0635\u0644\u062a \u062f\u0631\u0627\u0633\u0629 Abdulraqeeb and Sidek (2022) \u0625\u0644\u0649 \u0623\u0646 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062f\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u062f\u0628\u064a\u060c \u0648\u0623\u0646 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u064a\u0624\u062f\u064a \u062f\u0648\u0631\u0627\u064b \u0645\u0639\u062f\u0644\u0627\u064b \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0629. \u0648\u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0645\u0633\u062d \u0634\u0645\u0644 387 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0623\u063a\u0630\u064a\u0629 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0648\u062a\u062d\u0644\u064a\u0644 PLS-SEM.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062f\u0631\u0633 Al-Hiyari et al. (2025) \u062a\u0628\u0646\u064a \u062d\u0644\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0624\u062a\u0645\u062a\u0629 \u0644\u062f\u0649 576 \u0645\u0646\u0634\u0623\u0629 \u0635\u063a\u064a\u0631\u0629 \u0648\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0648\u0648\u062c\u062f\u0648\u0627 \u0623\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062a\u0624\u062b\u0631 \u0641\u064a \u062a\u0628\u0646\u064a \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0622\u0644\u064a\u0629\u060c \u0648\u0623\u0646 \u062a\u0628\u0646\u064a\u0647\u0627 \u064a\u0631\u062a\u0628\u0637 \u0628\u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0641\u064a \u062f\u0631\u0627\u0633\u0629 \u0623\u062e\u0631\u0649\u060c \u0628\u062d\u062b Alzaabi et al. (2025) \u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0633\u0644\u0648\u0643 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062f\u0649 384 \u0645\u0646\u0634\u0623\u0629 \u0635\u063a\u064a\u0631\u0629 \u0648\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0648\u0648\u062c\u062f\u0648\u0627 \u0623\u0646 \u0627\u0644\u062a\u0639\u0642\u064a\u062f \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u062d\u062a\u0645\u0627\u0644 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0648\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062a\u0641\u0627\u0639\u0644 \u0645\u0639 \u0633\u0644\u0648\u0643 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0634\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062c\u062a\u0645\u0639\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u064a\u0633 \u0646\u062a\u0627\u062c\u0627\u064b \u0644\u0644\u0639\u0642\u0648\u0628\u0629 \u0648\u062d\u062f\u0647\u0627\u060c \u0648\u0625\u0646\u0645\u0627 \u0646\u062a\u064a\u062c\u0629 \u0644\u0639\u0648\u0627\u0645\u0644 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u062a\u0642\u0646\u064a\u0629 \u0648\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. \u0648\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0639\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0641\u064a \u0631\u0628\u0637 \u0647\u0630\u0647 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0628\u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u062d\u0648\u0644\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a: \u0627\u0644\u0631\u062f\u0639 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0641\u062a\u0631\u0636 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0631\u062f\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0623\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u064a\u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0641\u0639\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629\u060c \u0627\u0644\u062a\u064a 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\u064a\u0644\u062a\u0632\u0645 \u0639\u0646\u062f\u0645\u0627 \u064a\u0631\u0649 \u0623\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0639\u0627\u062f\u0644\u0629 \u0648\u0648\u0627\u0636\u062d\u0629 \u0648\u0623\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0629 \u062c\u064a\u062f\u0629. \u0648\u062a\u0646\u0633\u062c\u0645 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0645\u0639 \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0648\u0631\u060c \u062d\u064a\u062b \u0648\u062c\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0623\u0646 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629 \u0648\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0639\u0648\u0627\u0645\u0644 \u0630\u0627\u062a \u0635\u0644\u0629 \u0628\u0627\u0644\u0633\u0644\u0648\u0643 (Abdulraqeeb &amp; Sidek, 2022; Alzaabi et al., 2025).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0630\u0644\u0643 \u062a\u0642\u062a\u0631\u062d \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0646 \u062a\u062a\u0643\u0648\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u0646 \u062e\u0645\u0633\u0629 \u0645\u0643\u0648\u0646\u0627\u062a \u0645\u062a\u0631\u0627\u0628\u0637\u0629: \u0648\u0636\u0648\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0627\u062d\u062a\u0645\u0627\u0644 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641\u060c \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u0627\u0644\u062b\u0642\u0629\u060c \u0648\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0648\u0627\u0644\u062a\u062c\u0646\u0628 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0642\u0635\u062f \u0628\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0633\u0645\u062d \u0628\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0645\u0639 \u0635\u062d\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d. \u0623\u0645\u0627 \u0627\u0644\u062a\u0647\u0631\u0628 \u0641\u064a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0633\u0644\u0648\u0643 \u0645\u062a\u0639\u0645\u062f \u0645\u062e\u0627\u0644\u0641 \u0644\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0645\u062b\u0644 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629 \u0639\u0645\u062f\u0627\u064b.<\/p>\n<p style=\"text-align: justify;\">\u0623\u0645\u0627 \u0627\u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u0647\u0648 \u0645\u0635\u0637\u0644\u062d \u064a\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0644\u0648\u0635\u0641 \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0642\u062f \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0641\u0631\u0648\u0642 \u0623\u0648 \u062b\u063a\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u062a\u062e\u062a\u0644\u0641 \u0645\u0639\u0627\u0644\u062c\u062a\u0647 \u0628\u062d\u0633\u0628 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629. \u0648\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0644\u0627 \u064a\u0648\u0635\u0641 \u0643\u0644 \u062a\u062e\u0641\u064a\u0636 \u0636\u0631\u064a\u0628\u064a \u0628\u0623\u0646\u0647 \u062a\u0647\u0631\u0628.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u064a\u0648\u0636\u062d \u062f\u0644\u064a\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0642\u0627\u0626\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0623\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0624\u0647\u0644 \u064a\u062e\u0636\u0639 \u0644\u0645\u0639\u062f\u0644 0% \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0647\u0644 \u06489% \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0624\u0647\u0644\u060c \u0648\u0641\u0642 \u0627\u0644\u0634\u0631\u0648\u0637. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0625\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062a\u0641\u0636\u064a\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 (Federal Tax Authority [FTA], 2024).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0634\u0643\u0644 \u0645\u0631\u0633\u0648\u0645 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u062a\u062d\u0627\u062f\u064a \u0631\u0642\u0645 (28) \u0644\u0633\u0646\u0629 2022 \u0628\u0634\u0623\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629\u060c \u0628\u0645\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0648\u0627\u0644\u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 (FTA, 2026a).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 25 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0641\u064a\u0645\u0627 \u062a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 27 \u0627\u0644\u062a\u0635\u0627\u0644\u062d \u0641\u064a \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u062a\u0647\u0631\u0628. \u0648\u064a\u0641\u0631\u0636 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b \u0639\u0646\u062f \u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0642\u0639\u0629 \u0645\u0639\u064a\u0646\u0629 \u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0627\u0644\u0646\u0635 \u0627\u0644\u0633\u0627\u0631\u064a \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647 \u0648\u0639\u062f\u0645 \u0627\u0644\u0627\u0643\u062a\u0641\u0627\u0621 \u0628\u0635\u064a\u0627\u063a\u0627\u062a \u062b\u0627\u0646\u0648\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0643\u0645\u0627 \u062a\u062a\u0643\u0627\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0645\u0639 \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a\u0629. \u0648\u064a\u0624\u0643\u062f \u0646\u0634\u0631 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629 \u0648\u062a\u062a\u0637\u0644\u0628 \u0645\u062a\u0627\u0628\u0639\u0629 \u062f\u0648\u0631\u064a\u0629 (Ministry of Finance, 2026d).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0635\u0648\u0631 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0634\u0645\u0644 \u0627\u0644\u0635\u0648\u0631 \u0627\u0644\u0639\u0627\u0645\u0629 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u062a\u0633\u062c\u064a\u0644 \u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0642\u064a\u0645\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u062d\u0642\u064a\u0642\u0629\u060c \u0648\u0639\u062f\u0645 \u0625\u062f\u0631\u0627\u062c \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629\u060c \u0648\u0625\u062e\u0641\u0627\u0621 \u0633\u062c\u0644\u0627\u062a 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\u0648\u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u062f \u062a\u062a\u0635\u0644 \u0628\u0639\u062f\u0645 \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u0648 \u0633\u0648\u0621 \u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0623\u0643\u062b\u0631 \u062a\u0639\u0642\u064a\u062f\u0627\u064b \u0639\u0646\u062f\u0645\u0627 \u062a\u0648\u0632\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u064a\u0646 \u0643\u064a\u0627\u0646\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0623\u0648 \u0645\u0646\u0635\u0627\u062a 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\u0648\u0627\u0644\u0623\u062f\u0644\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0647\u0631\u0628<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0631\u062a\u0628\u0637 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0647\u0631\u0628 \u0628\u0639\u0648\u0627\u0645\u0644 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0633\u0644\u0648\u0643\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u062a\u0642\u0646\u064a\u0629. \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u064b\u060c \u0642\u062f \u062a\u0633\u0639\u0649 \u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0648 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u064a\u0632\u0629 \u0633\u0639\u0631\u064a\u0629. \u0648\u0625\u062f\u0627\u0631\u064a\u0627\u064b\u060c \u0642\u062f \u064a\u0624\u062f\u064a \u0636\u0639\u0641 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0648 \u0646\u0642\u0635 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0625\u0644\u0649 \u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0645\u062e\u0627\u0644\u0641\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0634\u064a\u0631 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0639\u0642\u064a\u062f \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u062a\u0643\u0627\u0644\u064a\u0641\u0647 \u0648\u0627\u062d\u062a\u0645\u0627\u0644 \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629 \u0643\u0644\u0647\u0627 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0633\u0644\u0648\u0643 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062a\u0624\u062b\u0631 \u0641\u064a \u0627\u0644\u0633\u0644\u0648\u0643 (Alzaabi et al., 2025).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629\u060c \u062a\u0624\u062f\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0639\u062f\u062f \u0645\u0646\u0635\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u0648\u0641\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0630\u0627\u062a\u0647 \u0623\u062f\u0648\u0627\u062a \u0644\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u0643\u0634\u0641. \u0648\u064a\u0645\u062b\u0644 \u062a\u0628\u0646\u064a \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0622\u0644\u064a\u0629 \u0639\u0627\u0645\u0644\u0627\u064b \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062e\u0641\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062f\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 (Al-Hiyari et al., 2025).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0624\u062f\u064a \u0627\u0644\u062a\u0647\u0631\u0628 \u0625\u0644\u0649 \u0641\u0642\u062f \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0644\u0643\u0646\u0647 \u064a\u062e\u0644\u0642 \u0623\u064a\u0636\u0627\u064b \u062a\u0643\u0644\u0641\u0629 \u0631\u0642\u0627\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u064a\u0634\u0648\u0651\u0647 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a. \u0641\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0644\u062a\u0632\u0645\u0629 \u062a\u062a\u062d\u0645\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0633\u062f\u0627\u062f\u060c \u0628\u064a\u0646\u0645\u0627 \u0642\u062f \u062a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u062a\u0647\u0631\u0628\u0629 \u0645\u0646 \u0645\u064a\u0632\u0629 \u063a\u064a\u0631 \u0645\u0634\u0631\u0648\u0639\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u062a\u0647\u0631\u0628 \u0623\u0646 \u064a\u0624\u062b\u0631 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u061b \u0641\u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u064a\u062c\u0639\u0644 \u0628\u0639\u0636 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0642\u0644 \u062f\u0642\u0629\u060c \u0648\u064a\u0635\u0639\u0628 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0634\u064a\u0631 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0623\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0645\u0648\u0636\u0648\u0639\u0627\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u0646 \u0645\u0633\u062a\u0642\u0644\u0627\u0646\u061b \u0648\u0645\u0646 \u062b\u0645 \u0641\u0625\u0646 \u062e\u0641\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0642\u062f \u064a\u0643\u0648\u0646 \u0623\u062f\u0627\u0629 \u0644\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0644\u064a\u0633 \u0639\u0628\u0626\u0627\u064b \u0625\u0636\u0627\u0641\u064a\u0627\u064b \u0641\u0642\u0637 (Alzaabi et al., 2025).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0631\u062a\u0628\u0637 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0641\u0625\u0630\u0627 \u0631\u0623\u0649 \u0627\u0644\u0645\u0643\u0644\u0641 \u0623\u0646 \u0645\u0646\u0627\u0641\u0633\u064a\u0646 \u064a\u062a\u0647\u0631\u0628\u0648\u0646 \u062f\u0648\u0646 \u0627\u0643\u062a\u0634\u0627\u0641\u060c \u0641\u0642\u062f \u062a\u0636\u0639\u0641 \u062b\u0642\u062a\u0647 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u064a\u0632\u062f\u0627\u062f \u0636\u063a\u0637 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u062f\u0644\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0644\u0627 \u062a\u0639\u0646\u064a \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0623\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0628\u0644\u063a \u0646\u0641\u0633\u0647\u060c \u0648\u0625\u0646\u0645\u0627 \u0623\u0646 \u062a\u0637\u0628\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0628\u0635\u0648\u0631\u0629 \u0645\u062a\u0633\u0642\u0629 \u0648\u0645\u0639\u0644\u0646\u0629 \u0648\u0623\u0646 \u064a\u062d\u0635\u0644 \u0627\u0644\u0645\u0643\u0644\u0641 \u0639\u0644\u0649 \u0641\u0631\u0635\u0629 \u0644\u0641\u0647\u0645 \u0648\u0627\u062c\u0628\u0627\u062a\u0647 \u0648\u062a\u0635\u062d\u064a\u062d \u0623\u062e\u0637\u0627\u0626\u0647 \u0636\u0645\u0646 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0634\u064a\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0648\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u062f\u0639\u0645 \u0639\u062f\u0645 \u0627\u062e\u062a\u0632\u0627\u0644 \u0627\u0644\u0645\u0643\u0627\u0641\u062d\u0629 \u0641\u064a \u0627\u0644\u0639\u0642\u0648\u0628\u0629 (Al-Jundi &amp; Augustine, 2026).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0628\u0644\u063a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a 5%. \u0648\u062a\u0642\u0648\u0645 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a (FTA, 2026b).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u062a\u062e\u0641\u064a\u0636 \u0642\u064a\u0645\u062a\u0647\u0627 \u0623\u0648 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0636\u0631\u064a\u0628\u0629 \u0645\u062f\u062e\u0644\u0627\u062a \u063a\u064a\u0631 \u0645\u0633\u062a\u062d\u0642\u0629. \u0648\u064a\u0645\u0643\u0646 \u062a\u0642\u0644\u064a\u0644\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0638\u0647\u0631 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0623\u0646 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0622\u0644\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u0641\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0643\u0645\u0627 \u0623\u0646 \u0627\u0631\u062a\u0641\u0627\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u064a\u0631\u062a\u0628\u0637\u0627\u0646 \u0628\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 (Abdulraqeeb &amp; Sidek, 2022; Al-Hiyari et al., 2025).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062f\u062e\u0644 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a \u0623\u0648 \u0628\u0639\u062f 1 \u064a\u0648\u0646\u064a\u0648 2023. \u0648\u062a\u0648\u0636\u062d \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646 \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 0% \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u062a\u0649 375,000 \u062f\u0631\u0647\u0645 \u06489% \u0639\u0644\u0649 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0630\u064a \u064a\u062a\u062c\u0627\u0648\u0632 \u0630\u0644\u0643\u060c \u0645\u0639 \u0646\u0638\u0627\u0645 \u062e\u0627\u0635 \u0644\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0647\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 (Ministry of Finance, 2026c).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062f\u062e\u0644\u060c \u0623\u0648 \u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a\u060c \u0623\u0648 \u0625\u062f\u0631\u0627\u062c \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u063a\u064a\u0631 \u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0623\u0648 \u0639\u062f\u0645 \u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0625\u0644\u0649 \u062a\u0633\u0648\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0628\u064a\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u062a\u0648\u062b\u064a\u0642 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0624\u062b\u0631\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0644\u0627 \u064a\u0639\u0646\u064a \u0648\u062c\u0648\u062f \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u062d\u0631\u0629 \u0623\u0646 \u062c\u0645\u064a\u0639 \u062f\u062e\u0644\u0647\u0627 \u064a\u062e\u0636\u0639 \u0644\u0645\u0639\u062f\u0644 \u0635\u0641\u0631. \u0648\u064a\u0628\u064a\u0646 \u062f\u0644\u064a\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0646 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0642\u0627\u0626\u0645 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 0% \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0647\u0644 \u06489% \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0624\u0647\u0644\u060c \u0645\u0639 \u0639\u062f\u0645 \u062a\u0637\u0628\u064a\u0642 \u062d\u062f 375 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0624\u0647\u0644 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062e\u0627\u0635 (FTA, 2024).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0647\u0631\u0628 \u062a\u0635\u0646\u064a\u0641 \u062f\u062e\u0644 \u063a\u064a\u0631 \u0645\u0624\u0647\u0644 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u0624\u0647\u0644 \u0623\u0648 \u0639\u062f\u0645 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0634\u0631\u0648\u0637 \u0627\u0644\u0646\u0638\u0627\u0645. \u0648\u0644\u0647\u0630\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0633\u062a\u0646\u062f \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0625\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0644\u064a\u0633 \u0625\u0644\u0649 \u0645\u0643\u0627\u0646 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u0642\u0637.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0648\u0636\u062d \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0641\u064a 2026 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0624\u0647\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 (FTA, 2026c).<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0631\u0642\u0645\u064a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0639\u062f\u062f \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u064a\u0646 \u0645\u0646\u0635\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0648\u0628\u0648\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0648\u0646\u0638\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646. \u0648\u064a\u0624\u062f\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u062e\u0637\u0631 \u0639\u062f\u0645 \u062a\u0637\u0627\u0628\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0644\u0643\u0646\u0647 \u064a\u062a\u064a\u062d \u0623\u064a\u0636\u0627\u064b \u0623\u062f\u0648\u0627\u062a \u0642\u0648\u064a\u0629 \u0644\u0644\u0645\u0637\u0627\u0628\u0642\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0625\u0646\u0634\u0627\u0621 \u0646\u0638\u0627\u0645 \u064a\u0631\u0628\u0637 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0635\u0629 \u0648\u0627\u0644\u0628\u0646\u0643 \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0645\u0639 \u0645\u0631\u0627\u062c\u0639\u0629 \u0634\u0647\u0631\u064a\u0629 \u0644\u0644\u0641\u0631\u0648\u0642\u0627\u062a. \u0648\u064a\u0633\u0627\u0639\u062f \u0630\u0644\u0643 \u0641\u064a \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0642\u0628\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0641\u0631\u0636 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0623\u064a\u0636\u0627\u064b \u0623\u0633\u0626\u0644\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0645\u0643\u0627\u0646 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a\u0629\u060c \u0645\u0627 \u064a\u0633\u062a\u062f\u0639\u064a \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0623\u0635\u062f\u0631\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0641\u0628\u0631\u0627\u064a\u0631 2026 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a \u0644\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0648\u0628\u064a\u0646\u062a \u0623\u0646 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0647\u064a \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646\u0638\u0645\u0629 \u062a\u0635\u062f\u0631 \u0648\u062a\u062a\u0628\u0627\u062f\u0644 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0627\u064b \u0648\u064a\u062a\u0645 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628. \u0648\u0644\u0627 \u062a\u0639\u062f \u0645\u0644\u0641\u0627\u062a PDF \u0623\u0648 \u0627\u0644\u0635\u0648\u0631 \u0623\u0648 \u0627\u0644\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 \u0641\u0648\u0627\u062a\u064a\u0631 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (Ministry of Finance, 2026a, 2026b).<\/p>\n<p style=\"text-align: justify;\">\u0628\u062f\u0623 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a \u0641\u064a \u064a\u0648\u0644\u064a\u0648 2026\u060c \u062b\u0645 \u0642\u0631\u0631\u062a \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0627\u0644\u0645\u0631\u062d\u0644\u064a. \u0643\u0645\u0627 \u0639\u062f\u0644\u062a \u0628\u0639\u0636 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0641\u064a \u0645\u0627\u064a\u0648 2026\u060c \u0648\u062a\u0645 \u062a\u0645\u062f\u064a\u062f \u0645\u0648\u0639\u062f \u062a\u0639\u064a\u064a\u0646 \u0645\u0632\u0648\u062f \u062e\u062f\u0645\u0629 \u0645\u0639\u062a\u0645\u062f \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 50 \u0645\u0644\u064a\u0648\u0646 \u062f\u0631\u0647\u0645 \u0625\u0644\u0649 30 \u0623\u0643\u062a\u0648\u0628\u0631 2026 (Ministry of Finance, 2026e).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0639\u0632\u0632 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0644\u0630\u0644\u0643 \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0623\u062f\u0627\u0629 \u0645\u0647\u0645\u0629 \u0644\u0644\u0648\u0642\u0627\u064a\u0629 \u0645\u0646 \u0628\u0639\u0636 \u0635\u0648\u0631 \u0627\u0644\u062a\u0647\u0631\u0628\u060c \u0628\u0634\u0631\u0637 \u0627\u0643\u062a\u0645\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/strong><\/p>\n<p style=\"text-align: justify;\">\u064a\u0642\u0648\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0624\u0634\u0631\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0641\u062d\u0635 \u0645\u0639\u0645\u0642. \u0648\u0645\u0646 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0646\u0629 \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0623\u0648 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u063a\u064a\u0631 \u0645\u0628\u0631\u0631\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u062a\u062d\u0648\u0644 \u0645\u0624\u0634\u0631 \u0627\u0644\u062e\u0637\u0631 \u0625\u0644\u0649 \u062d\u0643\u0645 \u0645\u0633\u0628\u0642. \u0641\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0646\u0627\u062a\u062c\u0627\u064b \u0639\u0646 \u0637\u0628\u064a\u0639\u0629 \u0645\u0648\u0633\u0645\u064a\u0629 \u0644\u0644\u0646\u0634\u0627\u0637 \u0623\u0648 \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u0645\u0635\u062f\u0631 \u0623\u0648 \u0645\u0639\u0627\u0645\u0644\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062e\u0627\u0635\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0648\u0635\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u062a\u0637\u0648\u064a\u0631 \u0645\u0624\u0634\u0631\u0627\u062a \u0642\u0637\u0627\u0639\u064a\u0629\u060c \u0644\u0623\u0646 \u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 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\u0648\u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u0643\u0631\u0631\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0634\u0628\u0643\u0627\u062a \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u064a\u0646 \u0641\u062a\u0631\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0644\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u064a\u062a\u0637\u0644\u0628 \u062c\u0648\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0633\u0631\u064a\u0629. \u0641\u0627\u0644\u062e\u0648\u0627\u0631\u0632\u0645\u064a\u0629 \u0642\u062f \u062a\u0646\u062a\u062c \u0645\u0624\u0634\u0631\u0627\u064b \u062e\u0627\u0637\u0626\u0627\u064b \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0646\u0627\u0642\u0635\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u064a\u0636\u0627\u064b \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0630\u0643\u064a \u0628\u0648\u0635\u0641\u0647 \u0623\u062f\u0627\u0629 \u0627\u0645\u062a\u062b\u0627\u0644 \u0630\u0627\u062a\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u0643\u062a\u0634\u0627\u0641 \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629 \u0642\u0628\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0637\u0648\u0639\u064a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0644\u0627 \u064a\u0639\u0646\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062d\u062f \u0630\u0627\u062a\u0647 \u0623\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u062a\u0647\u0645\u0629 \u0628\u0627\u0644\u062a\u0647\u0631\u0628\u061b \u0641\u0642\u062f \u064a\u0643\u0634\u0641 \u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0641\u0631\u0648\u0642\u0627\u064b \u064a\u0645\u0643\u0646 \u062a\u0641\u0633\u064a\u0631\u0647\u0627. \u0648\u0645\u0639 \u0630\u0644\u0643 \u0641\u0625\u0646\u0647 \u064a\u0634\u0643\u0644 \u0623\u062f\u0627\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u0639\u062f \u062d\u0641\u0638 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0645\u0646 \u0623\u0647\u0645 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0648\u062a\u0648\u0636\u062d \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u062f\u062f \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0634\u0631\u0648\u0637 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0633\u062a\u0631\u062c\u0627\u0639\u0647\u0627 \u0648\u0625\u0639\u0627\u062f\u0629 \u0625\u0646\u062a\u0627\u062c\u0647\u0627 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628 (Ministry of Finance, 2026b).<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u0645\u0643\u0646 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0637\u0648\u0639\u064a \u0648\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0641\u0642 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0623\u0646 \u064a\u0633\u0627\u0647\u0645\u0627 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a\u060c \u0644\u0643\u0646 \u0622\u062b\u0627\u0631\u0647\u0645\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0634\u0631\u0648\u0637 \u0648\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0646\u0627\u0641\u0630.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u062a\u0635\u0627\u0644\u062d<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 25 \u0645\u0646 \u0645\u0631\u0633\u0648\u0645 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u062a\u062d\u0627\u062f\u064a \u0631\u0642\u0645 28 \u0644\u0633\u0646\u0629 2022 \u062c\u0631\u0627\u0626\u0645 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0639\u0642\u0648\u0628\u0627\u062a\u0647\u0627. \u0648\u062a\u0642\u0631\u0631 \u0644\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u062d\u0628\u0633 \u0648\u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062a\u0647\u0631\u0628 \u0645\u0646\u0647\u0627 \u0648\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u062b\u0644\u0627\u062b\u0629 \u0623\u0636\u0639\u0627\u0641\u0647\u0627\u060c \u0623\u0648 \u0625\u062d\u062f\u0649 \u0627\u0644\u0639\u0642\u0648\u0628\u062a\u064a\u0646 (FTA, 2026a).<\/p>\n<p style=\"text-align: justify;\">\u0643\u0645\u0627 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u062d\u0643\u0627\u0645\u0627\u064b \u0623\u062e\u0631\u0649 \u0644\u0628\u0639\u0636 \u0627\u0644\u0623\u0641\u0639\u0627\u0644 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0648\u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 27 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style=\"text-align: justify;\">\u064a\u0645\u062b\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062e\u0637 \u062f\u0641\u0627\u0639 \u0645\u0647\u0645\u0627\u064b \u0636\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631. \u0648\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0643\u062a\u0634\u0627\u0641 \u0646\u0642\u0635 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u0643\u0631\u0627\u0631 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0636\u0648\u0627\u0628\u0637.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0628\u0642\u0649 \u062f\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0636\u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629\u061b \u0641\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0629 \u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0625\u0646\u0634\u0627\u0621 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0648\u0635\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u062a\u062f\u0631\u064a\u0628 \u0645\u0647\u0646\u064a \u0645\u0633\u062a\u0645\u0631\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0645\u0639 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\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u062a\u0642\u0648\u064a\u0645 \u0645\u0648\u0627\u0639\u064a\u062f\u060c \u0648\u0645\u0635\u0641\u0648\u0641\u0629 \u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0633\u064a\u0627\u0633\u0629 \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0628\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0645\u0646 \u0627\u0644\u0645\u0641\u064a\u062f \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0641\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u0647\u0627\u0645\u061b \u0628\u062d\u064a\u062b \u0644\u0627 \u064a\u0646\u0641\u0631\u062f \u0634\u062e\u0635 \u0648\u0627\u062d\u062f \u0628\u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0648\u0625\u062f\u062e\u0627\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u062f\u0648\u0646 \u0645\u0631\u0627\u062c\u0639\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0633\u0627\u0639\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0623\u062b\u0631 \u062a\u0648\u062b\u064a\u0642\u064a \u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0647\u0648 \u0623\u0645\u0631 \u0645\u0647\u0645 \u0639\u0646\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0639\u062f \u0633\u0646\u0648\u0627\u062a\u060c \u0643\u0645\u0627 \u062a\u0633\u0647\u0644 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f \u0648\u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0632\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0646 \u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0628\u0633\u0628\u0628 \u062a\u0639\u062f\u062f \u0627\u0644\u062f\u0648\u0644 \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629. \u0648\u062a\u0638\u0647\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u0625\u062e\u0641\u0627\u0621 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0625\u0633\u0627\u0621\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u064a\u062c\u0628 \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0628\u0645\u0627 \u064a\u0633\u0645\u062d \u0628\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0648\u0625\u062b\u0628\u0627\u062a \u063a\u0631\u0636\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0648\u0644\u0627 \u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u062d\u062f \u0630\u0627\u062a\u0647\u0627 \u062a\u0647\u0631\u0628\u0627\u064b\u061b \u0628\u0644 \u064a\u0639\u062a\u0645\u062f \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0648\u0627\u0644\u0642\u0635\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0623\u0635\u0628\u062d\u062a \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0648\u0627\u0644\u062a\u062c\u0646\u0628 \u0642\u0636\u064a\u0629 \u062f\u0648\u0644\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u062d\u0631\u0643\u0629 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0648\u0627\u0644\u0631\u0642\u0645\u0646\u0629.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0624\u0643\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0623\u0646 \u062a\u0637\u0648\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u064a\u0634\u0643\u0644 \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u062a\u0637\u0648\u0631 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 (International Monetary Fund, 2024).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0634\u064a\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629\u061b \u0641\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/strong><\/p>\n<p style=\"text-align: justify;\">\u062a\u0646\u0633\u062c\u0645 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0639 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0649 \u0623\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u064a\u062a\u0623\u062b\u0631 \u0628\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0627\u062d\u062a\u0645\u0627\u0644 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641 (Abdulraqeeb &amp; Sidek, 2022; Al-Hiyari et al., 2025; Alzaabi et al., 2025).<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0636\u064a\u0641 \u0627\u0644\u062a\u062d\u0648\u0644\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0641\u064a 2026 \u0628\u0639\u062f\u0627\u064b \u062c\u062f\u064a\u062f\u0627\u064b\u060c \u0625\u0630 \u064a\u0645\u0643\u0646 \u0644\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0623\u0646 \u062a\u062c\u0639\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u0643\u062b\u0631 \u0627\u0639\u062a\u0645\u0627\u062f\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u062a\u0642\u0644\u0644 \u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 (Ministry of Finance, 2026a, 2026b).<\/p>\n<p style=\"text-align: justify;\">\u0648\u0639\u0644\u064a\u0647\u060c \u0644\u0627 \u062a\u0648\u0635\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0625\u0637\u0627\u0631 \u064a\u0639\u062a\u0645\u062f \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a\u061b \u0628\u0644 \u062a\u0642\u062a\u0631\u062d \u0646\u0645\u0648\u0630\u062c\u0627\u064b \u064a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0648\u0642\u0627\u064a\u0629\u060c \u0648\u0627\u0644\u0631\u0642\u0645\u0646\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u062a\u0635\u062d\u064a\u062d\u060c \u0648\u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u064a.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0623\u0638\u0647\u0631\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u064a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u062e\u0637\u0623 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u060c \u0648\u0623\u0646 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u062a\u062a\u0645\u064a\u0632 \u0628\u062a\u0637\u0648\u0631 \u062a\u0634\u0631\u064a\u0639\u064a \u0648\u0631\u0642\u0645\u064a \u0645\u062a\u0633\u0627\u0631\u0639. \u0643\u0645\u0627 \u0623\u0638\u0647\u0631\u062a \u0623\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u062a\u062a\u0636\u0645\u0646 \u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0635\u0629 \u0645\u0634\u0631\u0648\u0637\u0629\u060c \u0648\u0623\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u0632\u064a\u062f \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u0648\u0635\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0648\u0639\u064a\u0629\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0645\u0624\u0634\u0631\u0627\u062a \u0645\u062e\u0627\u0637\u0631 \u0642\u0637\u0627\u0639\u064a\u0629\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0641\u064a \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u0631\u0642\u0645\u064a.<\/p>\n<p style=\"text-align: justify;\">\u0643\u0645\u0627 \u062a\u0648\u0635\u064a \u0628\u062a\u0637\u0648\u064a\u0631 \u062f\u0631\u0627\u0633\u0627\u062a \u0643\u0645\u064a\u0629 \u0631\u0633\u0645\u064a\u0629 \u062d\u0648\u0644 \u0641\u062c\u0648\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u062a\u0649 \u062a\u0648\u0627\u0641\u0631\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629\u060c \u0648\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u062a\u0635\u062d\u064a\u062d \u0636\u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a 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\u0625\u0637\u0627\u0631 \u062a\u062d\u0644\u064a\u0644\u064a \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a. \u0648\u062a\u0638\u0644 \u0647\u0646\u0627\u0643 \u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0623\u0628\u062d\u0627\u062b \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0643\u0645\u064a\u0629 \u062a\u062f\u0631\u0633 \u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0648\u0642\u064a\u0627\u0633 \u0641\u062c\u0648\u0629 \u0627\u0644\u062a\u0647\u0631\u0628 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0628\u064a\u0627\u0646\u0627\u062a \u0631\u0633\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0648\u0641\u0642 APA 7<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Abdulraqeeb, R. M. A., &amp; Sidek, S. (2022). Governance framework to optimize value added tax compliance among SMEs in Dubai. Mathematical Statistician and Engineering Applications, 71(3), 387\u2013398. https:\/\/doi.org\/10.17762\/msea.v71i3.174<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Al-Hiyari, A., Kolsi, M. C., &amp; Mas\u2019ud, A. (2025). Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries: The case of the United Arab Emirates. Journal of Financial Reporting and Accounting, 23(2), 721\u2013741. https:\/\/doi.org\/10.1108\/JFRA-10-2023-0617<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Alzaabi, A. D. H. H., Muhammad, I., Ibrahim, M. A., &amp; Abdul Hamid, S. (2025). Economic impact of VAT non-compliance and compliance behavior analysis among small and medium enterprises in the United Arab Emirate. International Journal of Advanced Research in Economics and Finance, 7(2). https:\/\/doi.org\/10.55057\/ijaref.2025.7.2.3<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Al-Jundi, S. A., &amp; Augustine, R. (2026). Survey dataset on key drivers of tax evasion. Data in Brief, 66, 112755. https:\/\/doi.org\/10.1016\/j.dib.2026.112755<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Federal Tax Authority. (2024). Free zone persons\u2014Corporate tax guide. https:\/\/tax.gov.ae\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Federal Tax Authority. (2026a). Federal Decree-Law No. (28) of 2022 on tax procedures and amendments. https:\/\/tax.gov.ae\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Federal Tax Authority. (2026b). Value Added Tax legislation and guidance. https:\/\/tax.gov.ae\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Federal Tax Authority. (2026c). Corporate Tax guidance and Free Zone updates. https:\/\/tax.gov.ae\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">International Monetary Fund. (2024). United Arab Emirates: 2024 Article IV consultation\u2014Staff report. IMF Staff Country Reports, 2024(325). https:\/\/www.imf.org\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ministry of Finance, United Arab Emirates. (2026a). UAE electronic invoicing guidelines. https:\/\/mof.gov.ae\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ministry of Finance, United Arab Emirates. (2026b). Electronic invoicing. https:\/\/mof.gov.ae\/en\/about-us\/initiatives\/einvoicing\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ministry of Finance, United Arab Emirates. (2026c). Corporate tax in the UAE. https:\/\/mof.gov.ae\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ministry of Finance, United Arab Emirates. (2026d). Financial legislation. https:\/\/mof.gov.ae\/en\/financial-legislation\/<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Ministry of Finance, United Arab Emirates. (2026e). Ministry of Finance announces targeted amendments to eInvoicing system decisions. https:\/\/mof.gov.ae\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0634\u0647\u062f\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062a\u062d\u0648\u0644\u0627\u064b \u0645\u0647\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a. \u0641\u0642\u062f \u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0639\u0627\u0645 2018\u060c \u062b\u0645 \u062f\u062e\u0644\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062d\u064a\u0632 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_joinchat":[],"footnotes":""},"class_list":["post-17727","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/17727","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/comments?post=17727"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/17727\/revisions"}],"predecessor-version":[{"id":17795,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/17727\/revisions\/17795"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=17727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}