Impact of the Value Added Tax Increase on the Lebanese Macroeconomy and Financial Figures (Economic Growth, Inflation and Purchasing Power)
研究了黎巴嫩增值税从10%上调至11%对经济增长、通胀和消费者购买力的影响，发现通胀上升、增长停滞、购买力下降。
The increase of the VAT Tax in Lebanon from 10 to 11 percent was seen as a necessary step in tax reform and to fund the increasing demands on the state’s treasury, especially with regards to the scale of salaries and ranks. While this increase has generated additional revenues for the state’s treasury, it has also had a negative impact on the country’s key indicators of economy: inflation, consumer purchasing power and economic growth. Using qualitative and quantitative research and data, this project will explore the theoretical background of the tax concept, the specific VAT increase in the case of Lebanon and its impact on the country’s economic growth, purchasing power of its citizens and inflation levels ever since it was applied in 2018. The paper finds that as a result of the VAT increase, inflation levels have increased, economic growth has remained stagnant and the consumers’ purchasing power has decreased over the years.