A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region

2019 ◽  
Vol 31 (4) ◽  
pp. 646-671 ◽  
Author(s):  
Nizar Mohammad Alsharari
Keyword(s):  
Comparative Analysis ◽  
Middle East ◽  
North Africa ◽  
Mena Region ◽  
Tax System ◽  
Content Type ◽  
Comparative Review ◽  
Equity And Efficiency ◽  
Tax Systems ◽  
Insight Into

Purpose The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction of future reform of tax system might be determined. It also presents a comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region over the data set period 1990-2012. Design/methodology/approach By overviewing the development and relative significance of resource revenues, allocating non-resource taxes and examining the tax policies of constituent countries, this paper presents a comparative review of taxation and revenue trends in the MENA region. Findings Findings showed, on average, a slight decline in non-resource revenues against the significant rise in income from resources. The analysis of government revenues and current taxation structures provide insight into how prior reforms have performed against the standard measures of tax policy-making (i.e. revenue, equity and efficiency) and directions for change leading to the establishment of simple tax systems. The study observes regional differences, such as the higher tax and revenues of the Maghreb sub-region over the Mashreq, except for value-added tax, where low rates were associated with equal or greater revenue. Similarities were also found, including the partial compensation by income taxes (not indirect taxes) for revenue lost through trade liberalization. The challenges of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified. Research limitations/implications Reforms in all tax systems could have major implications for the country, employment, earnings and tax revenues; but recommendations would require political value judgments and government decisions. The study suggests eliminating the current tax system, thereby replacing one of the more distortionary taxes in the current system with a neutral and efficient tax. Originality/value The paper signals the need, even of the oil-rich states of the Gulf Cooperation Council, for governments to build tax systems capable of capturing and spending revenues effectively into the future.

Entrepreneurship research in the Middle East and North Africa: trends, challenges, and sustainability issues

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abobakr Aljuwaiber
Keyword(s):  
Economic Development ◽  
Middle East ◽  
North Africa ◽  
Future Research ◽  
Mena Region ◽  
Content Type ◽  
Entrepreneurship Research ◽  
Main Research ◽  
Economic Development And Growth ◽  
Future Economic Development

Purpose This paper aims to offer a wider examination of the research concerning entrepreneurship characteristics in the Middle East and North Africa (MENA) region via a review of recent studies relevant to this topic. Research publications concerning entrepreneurship within the MENA region evidence growing interest in this field of study, with the potential to boost and drive future economic development and growth. This focus within entrepreneurship research is because of the economic development in the region, which is becoming increasingly important for policymakers and businesses. Design/methodology/approach The author performed a systematic literature review to produce robust information about entrepreneurship in the MENA region, followed by a thematic analysis to identify key research themes within each category. Findings Despite the growth in entrepreneurship research in the MENA region, research on certain factors is lacking. An analysis of 271 studies published between 2009 and 2019 identifies 9 main research categories, within which 30 themes have attracted significant academic attention. Female entrepreneurship and gender, youth entrepreneurship and entrepreneurship behaviour and orientation are the three key categories influencing perspectives on entrepreneurship in the MENA region. This study highlights research gaps and provides recommendations to guide future research on the sustainable development of entrepreneurship in the MENA region. Originality/value This paper highlights trends in entrepreneurship research amongst scholars within the MENA region and suggests paths for future research efforts.

Prospects for the Middle East in the second quarter

2015 ◽  
Keyword(s):  
Middle East ◽  
Financial Performance ◽  
Foreign Exchange ◽  
North Africa ◽  
Oil Prices ◽  
Islamic State ◽  
Mena Region ◽  
Content Type ◽  
Fiscal Revenue ◽  
State Group

Subject Prospects for the Middle East in the second quarter. Significance With average oil prices in 2015 likely to be 30-40% lower than in 2014, most countries in the Middle East and North Africa (MENA) region will see a huge change in their financial performance. Oil exporters could face major falls in fiscal revenue and foreign exchange earnings, while oil importers will receive a welcome boost to their budgetary and external accounts. On the security front, regional governments will focus on the threat from an expanding Islamic State group (ISG), and the fallout from a possible nuclear deal between the P5+1 world powers and Iran.

Russia will strive to further Middle East arms sales

2015 ◽  
Keyword(s):  
Middle East ◽  
North Africa ◽  
The United States ◽  
Mena Region ◽  
The West ◽  
Arms Sales ◽  
Content Type ◽  
Arms Embargo ◽  
Global Supplier ◽  
Missile System

Significance Under the deal, the UN arms embargo will remain in force for five years, while the ban on ballistic missile sales will stay for eight years. This means that Russia's plans to supply Iran with the advanced S-300 missile system will face further delays. However, Moscow is not only focusing on arms sales to Iran, but is looking more widely across the Middle East and North Africa (MENA) region. The Kremlin will become increasingly dependent on high-value, high-technology military sales while oil prices stay low and Western sanctions remain. Impacts Russia has rebounded to become the second largest arms seller in the Middle East behind the United States. The durability of Russian equipment and its comparable cheapness to US systems will be key attractions for buyers. Russia has become the main global supplier of the anti-access, area-denial weapons. Iran will refrain from progressing controversial Russian weapons sales that could damage its detente with the West.

The role of social media in strengthening civic engagement in the Middle East and North Africa

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Allam Ahmed ◽  
Omer Gibreel
Keyword(s):  
Social Media ◽  
Middle East ◽  
Civic Engagement ◽  
Case Studies ◽  
North Africa ◽  
Case Study Research ◽  
Digital Natives ◽  
Practical Significance ◽  
Mena Region ◽  
Content Type

PurposeThis article explores the current trends in civic engagement in the Middle East and North Africa (MENA) region after a decade of social media growth in the region.Design/methodology/approachThe methodology is based on a case studies approach. In these case studies, the authors use an exploratory approach to case study research. The authors employ a mixed-method approach to exploring the development of civic engagement in the MENA region.FindingsThe study’s finding shows that the MENA region's social media growth has enabled digital natives to play a vital role in enriching and empowering their communities and their lives.Research limitations/implicationsThe paper could have explored more examples from around the MENA region.Practical implicationsThe paper's practical significance is the understanding that the ground is shifting around Internet access and how digital natives in the MENA region are employing it for their civic engagement initiative. It is an important indication that the MENA region's next innovation could be in the civic engagement arena. Unlike their parents, who are digital immigrants, these young and energetic digital natives are out to shape all aspects of their lives. Paving the way for more innovative and creative ways of civic engagement in the MENA region.Originality/valueThe paper explores civic engagement development in the MENA region, shedding light on the issues concerning MENA region youth such as cleaning the environment, waste and food recycling, combating extremism, developing education curricula and even promoting peace. The paper's value is that it gives an update on civic engagement in the MENA region.

How reward systems affect team performance in banks: evidence from the Middle East and North Africa (MENA) region

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carole Serhan ◽  
Wissam Salloum ◽  
Nader Abdo
Keyword(s):  
Middle East ◽  
Team Performance ◽  
North Africa ◽  
Profit Sharing ◽  
Reward Systems ◽  
Mena Region ◽  
Content Type ◽  
Positive Effects ◽  
Research Stream ◽  
The Impact

Purpose The purpose of this study is to investigate the impact of reward systems on team performance and analyze how satisfaction with rewards can result in better working performance and cohesiveness in the job environment. Design/methodology/approach Data was collected from 32 single members of different teams working in 10 selected banks from the Middle East and North Africa region. Findings The analysis from empirical findings reveals that there is a positive link between reward systems and team performance. More particularly, profit sharing has positive effects on team performance and collective bargaining reward systems affect significantly team cohesiveness. These links create an opportunity for employers to use reward systems as a motivating factor to direct team behavior toward more employee retention. Originality/value This study contributes to the teamwork performance research stream by empirically studying how rewards improve team performance and cohesiveness in Eastern contexts. Studies in such contexts are relatively rare.

Women entrepreneurship in the Middle East and North Africa

2018 ◽  
Vol 33 (1) ◽  
pp. 14-29 ◽  
Author(s):  
Bettina Lynda Bastian ◽  
Yusuf Munir Sidani ◽  
Yasmina El Amine
Keyword(s):  
Middle East ◽  
North Africa ◽  
Organizational Level ◽  
Future Research ◽  
Mena Region ◽  
Female Entrepreneurship ◽  
Research Attention ◽  
Content Type ◽  
Emerging Trends ◽  
Micro Analysis

PurposeThis paper aims to attempt to collate and understand the fragmented research on female entrepreneurship in the Middle East and North Africa (MENA). The review assesses the literature at the macro, meso and micro analysis levels and addresses the obstacles, challenges, motivations and characteristics of female entrepreneurship in the MENA region.Design/methodology/approachThe analysis bases on a gender aware, narrative review, which is an appropriate method when aggregating studies of different methodological approaches, covering broad and fragmented topics in different settings. The study analyzes the areas that have received sufficient research attention and those which are still under-developed.FindingsImportant gaps in the field are lack of theoretical foundations; an over emphasis on macro level indicators, such as culture and religion and an under emphasis on organizational level variables; a lack of studies that analyze female entrepreneurship within ethnic groups, or studies that acknowledge the complex social, cultural and religious diversity of the region; and inattention to particular regional experiences (e.g. refugees crisis) and emerging trends.Originality/valueThis is the first integrative review of the literature in the growing field of female entrepreneurship in the MENA region that identifies areas of particular research interest and questions that are still under-developed. The study proposes further avenues for future research.

scholarly journals Epidemiology of Multidrug-Resistant Pseudomonas aeruginosa in the Middle East and North Africa Region

mSphere ◽  
2021 ◽  
Vol 6 (3) ◽  
Author(s):  
Mahmood Al-Orphaly ◽  
Hamad Abdel Hadi ◽  
Faiha Kamaleldin Eltayeb ◽  
Hissa Al-Hail ◽  
Bincy Gladson Samuel ◽  
...  
Keyword(s):  
Pseudomonas Aeruginosa ◽  
Saudi Arabia ◽  
Middle East ◽  
North Africa ◽  
Multidrug Resistant ◽  
Antibiotic Prescribing ◽  
Mena Region ◽  
Content Type ◽  
High Level ◽  
Genetic Profiles

ABSTRACT Over the last decades, there has been a dramatic global increase in multidrug-resistant (MDR) pathogens particularly among Gram-negative bacteria (GNB). Pseudomonas aeruginosa is responsible for various health care-associated infections, while MDR P. aeruginosa causes significant morbidity and mortality. Middle East and North Africa (MENA) represent an unexplored geographical region for the study of drug resistance since many of these countries are at crossroads of high volume of travel, diverse expatriate populations, as well as high antibiotic consumption despite attempts to implement antimicrobial stewardship programs. This minireview analyzes epidemiology, microbiological, and genomic characteristics of MDR P. aeruginosa in the MENA region. Published data on MDR P. aeruginosa prevalence, antimicrobial resistance patterns, and genetic profiles from studies published during the past 10 years from 19 MENA countries have been included in this minireview. There is wide variation in the epidemiology of MDR P. aeruginosa in the MENA region in terms of prevalence, antimicrobial characteristics, as well as genetic profiles. Overall, there is high prevalence of MDR P. aeruginosa seen in the majority of the countries in the MENA region with similarities between neighboring countries, which might reflect comparable population and antibiotic-prescribing cultures. Isolates from critical care units are significantly resistant particularly from certain countries such as Saudi Arabia, Egypt, Libya, Syria, and Lebanon with high-level resistance to cephalosporins, carbapenems, and aminoglycosides. Colistin susceptibility patterns remains high apart from countries with high-level antibiotic resistance such as Saudi Arabia, Syria, and Egypt.

scholarly journals An overview of the emerging SARS-CoV-2 variants in the Middle East

2021 ◽  
Author(s):  
Areej M. Alsyamy ◽  
Taraheeb K. Alajmi ◽  
Ibrahim F. Alamri ◽  
Basmah F. Alamri ◽  
Waseem M. Mahmoud ◽  
...  
Keyword(s):  
Middle East ◽  
Severe Acute Respiratory Syndrome ◽  
North Africa ◽  
The Novel ◽  
Mena Region ◽  
Novel Treatment ◽  
Corona Virus ◽  
Insight Into

Studying genomic mutations and variants of severe acute respiratory syndrome corona virus-2 (SARS-CoV-2) provides a remarkable insight into the efficacy of the novel treatment and interventional modalities, like vaccines. The Middle East is one of the most burdened countries with COVID-19. Different reports from this region reported various mutations and variants of COVID-19. Therefore, we aim to provide an overview of the emerging SARS-CoV-2 variants in the region. Evidence from studies conducted in the Middle East and North Africa (MENA) region shows a great shifting to D614G from D614 variants of SARS-CoV-2 in the region. This is also similar to the patterns reported by other investigations on a worldwide level. In addition, single experiments also reported mutations that were not previously detected elsewhere, and some studies even linked some mutations and specific COVID-19 symptoms. These findings indicate the need to conduct further research in the region to validate the importance of these mutations and relate them with the effectiveness and manufacturing of the different therapeutic and interventional approaches.

General Electric: how GE worked to transform oncology healthcare in the Kingdom

2015 ◽  
Vol 5 (3) ◽  
pp. 1-25
Author(s):  
Melodena Stephens Balakrishnan ◽  
Immanuel Azaad Moonesar
Keyword(s):  
Breast Cancer ◽  
Consumer Behavior ◽  
Middle East ◽  
Marketing Strategy ◽  
International Business ◽  
North Africa ◽  
Mena Region ◽  
Content Type ◽  
Health Marketing ◽  
Behavior Health

Subject area Health Management and Leadership, Marketing Social Causes, Strategy, International Business. Study level/applicability Post-graduates, Practitioners. Case overview General Electric has been operating in the Middle East, North Africa (MENA) region for over a century. GE is committed to corporate citizenship having launched ecomagination in 2005 and healthymagination in 2009. For sustainability, GE believes that both innovation and localization are critical. This case deals with contextualization of breast cancer campaign for the Kingdom of Saudi Arabia through healthymagination. Rania Rostom, Communications Director, Middle East, North Africa and Turkey region, GE, reviews the campaign implemented and looks at roll-out across the MENA region. The situation is unique, as breast cancer strikes women in the region ten years earlier than the West, and the cultural context does not allow the discussion of the topic in public. One of the peculiarities of this region was the high penetration of social media and its large adoption rate by the young. GE used a unique Facebook campaign to drive awareness on the topic, encourage screening appointments, seek treatment and reduce the discomfort associated with the process. Expected learning outcomes On completion of utilizing the case study as an exercise, students should be able to gain case-specific skills – critically examine the importance of the consumer behavior, health marketing, marketing strategy and aspects of international business in the Middle East, KSA, in particular, and demonstrate this by analyzing real regional/world examples using complex theoretical frameworks; identify examples of best practice and explain the dynamics toward consumer behavior, health marketing, marketing strategy, international business with reference to a range of theoretical models and apply these in a meaningful way to the MENA region – discipline-specific skills – synthesize and critically evaluate a corpus of academic literature and government reports on consumer behavior, health marketing, marketing strategy, international business – and personal and key skills – reflect on the process of learning and undertake independent/self-directed learning (including time management) to achieve consistent, proficient and sustained attainment; work as a participant or leader of a group and contribute effectively to the achievement of objectives in the field of consumer behavior, health marketing, marketing strategy, international business. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

A meta-frontier assessment of bank efficiency in Middle East and North Africa countries

2017 ◽  
Vol 66 (2) ◽  
pp. 266-296 ◽  
Author(s):  
Ihsen Abid ◽  
Mohamed Goaied
Keyword(s):  
Middle East ◽  
North Africa ◽  
Financial Services ◽  
Efficiency Analysis ◽  
Advanced Technology ◽  
Strategic Decisions ◽  
Mena Region ◽  
Profit Model ◽  
Content Type ◽  
Frontier Analysis

Purpose The purpose of this paper is to evaluate and compare the efficiency ratios and the technological gaps of banking industries in seven countries of the Middle East and North Africa (MENA) region. Design/methodology/approach The meta-frontier model was used to evaluate efficiency across countries that may have different production technologies. Findings The results of the meta-frontier analysis of banking systems over the period from 1991 to 2011 showed that Tunisian banks were the most efficient in terms of cost and profit. For the cost (profit) model, the analysis of the technological gap showed that Egyptian (Tunisian) banks used the most advanced technology in offering financial services to clients. The comparison of efficiencies confirmed that most efficient banks in terms of cost are not necessarily the most efficient in terms of profit and vice versa. The authors also concluded that cost efficiency analysis provides a partial view of banking efficiency and hence, profit efficiency analysis is as important. Originality/value The study is relevant for policymakers, regulators and monetary authorities and for researchers to know more about the real differences of efficiency of banks across countries in MENA region and to clarify the sources of this inefficiency to better adapt to the new environment, to make strategic decisions and to reference the performance of banking institutions.

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