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1.1 introduction
this paper is talking about the impact and the rises of taxes nowadays in gulf countries specially on expatriates, how it can impact on their life style and on their standard of living also will be talking on about the (VAT value added tax) Why do the gulf need to impose these taxes and how they will impose it How it can be a useful for gulf countries but not the foreign labor in GCC and how it will make the local people treat the foreigners because the foreigners are broken winged and they will be more low from the foreigners because all their money will be consumed on the taxes that are composed from the government and will not be composed on local people or not at the same level it will be more lower than they pay so foreigners will have grudge through local people and in a big level they may leave the country and leave the gulf countries because it will be the same as their countries they may also make revolutions that may go in the wrong way with them My contribution will be how the taxes impact on expatriates
Research problem
The implication of the taxes in gulf countries on foreigners will be huge it will make a huge problem with GCC countries and foreign countries and people who lives there so What are the implications of taxes in gulf countries on foreign labor (expatriates)
Importance of the study
The previous studies discussed the impact of the taxes on gulf as it self that when oil prices decreased they imposed taxes and it impacted good on gulf but no previous study talk about how in impacted on the foreign labor and how will they act toward it my contribution will be how it will impact economically on the foreign and the impact on their income and their standard of living
Literature review
(Staff of the International Monetary Fund, 2015) Submitted by Saudi Arabia Personal income, capital gains, and corporate taxes in 1950 on both citizens and non-citizens. Within six months of submission, the Taxes was amended to exclude citizens in1975, income taxes on foreigners were suspended due to high oil revenues and the need for recruitment Expatriates to help build infrastructure and develop the economy. Kuwait provided corporate tax in 1955, then the other GCC countries followed suit. The UAE introduced taxes in the mid-1960s Oman in the early 1970s. Corporate tax in GCC countries declined significantly during the first period Decade of this century to promote foreign direct investment (FDI). Most states were created free of charge Areas and tax exemptions, further reducing actual tax rates on foreign firms so gulf countries need to refresh their methods to build a domestic taxation system.
A paper of (SEGALL & LABOWITZ, 2017) talked about vitality send out volumes could be under danger as residential vitality utilization ingests expanding levels of oil generation. Expanding quantities of respective and/ or on the other hand provincial Free Trade Agreements are decreasing incomes from exchange related tax assessment. Mostly as a result of financial globalization, since the late 19 90s worldwide foundations have suggested GCC states actualize tax assessment approaches.

(Almutairi, 2014) talked about Financial changes in the Arab nations isn’t just about advancing improvement. The financial attitude is firmly connected to the political frameworks and, by and large, are personally hold up with the administration in control. Plainly by presenting different types of tax collection in the GCC states isn’t another thought, this issue has been played with for over twenty years inside evolving residential, provincial, and universal scenes. With developing masses and growing economies, the GCC states confront expanding difficulties to finance their open welfare activities and open segment occupations to an indistinguishable scale from their populaces have for some time been acclimated.
(Sadoon, n.d.) Oil prices increased until the end of 2013 giving huge surplus to the gulf then a sharp decrease from 2014 changed their economy situation, During the era of high oil prices member states “missed an important opportunity to reform and build a real diversified economy…Public spending has soared to new record highs and it was not for vital infrastructure projects to diversify the economy”, but mostly for “wages, salaries and subsidies…”
(Gulf Labor Markets and Migration, 2016) So after that they talked about the low prices of oil and increment of unemployment and labor shortage the gulf states discussed on imposing taxes on foreign remittances labor to address government budget deficit these policies will continue to be good for both destination and origin countries the gulf countries specially Oman and will need to impose as soon as possible these taxes to maintain and manage the budget deficit
In this paper. (Harrison, 2010) talked about When the conditions of the Gulf Community Council (GCC) – Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates (UAE) – are appreciating a time of moderately high oil costs and are appraised exceptionally in global reviews for their low tax collection levels, it may appear to be peculiar for them to consider presenting different sorts of tax assessment. In fact, the key residential part of each GCC state amid the oil time has seemingly been the arrangement of advantages to their populaces instead of the extraction of taxes However, various interconnecting residential and outer components have brought the issue of tax collection into more honed center: Domestic open welfare arrangement is progressively engrossing GCC vitality send out incomes.
(Harrison, 2017) in another paper for him Gulf countries agreed on implementing of VAT in 2018 because some states won’t be ready now but some countries begun early Oman had the highest tax revenue on non-oil GDP and Bahrein is the lowest

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(KNELLER ; MISCH, n.d.) so given the extensive and overwhelmingly debt financed open spending increments accordingly to the current worldwide financial emergency, in numerous Association for Economic Co-activity and Advancement nations real modifications in tax assessment have either as of now been actualized or are likely sooner rather than later. Understanding and accurately gauging the impacts of changes to the level and structure of tax collection on yield levels and yield development the yield impacts are not just important for the outline and decision of assessment changes, yet in addition to assess potential exchange offs with value related or on the other hand different goals that strategy producers may look to seek after. By and by, be that as it may, this undertaking is unpredictable: charge changes influence yield through various transmission channels, and they affect both on request and supply conditions. The goal of this investigation is to condense

(wardagy, 2018) so, Gulf states got harmed from the low rates of oil which pushed her to change in her taxing system and imposing (VAT) VALUE ADDED TAX, KSA and UAE applied VAT on the first of January, 2018 by 5% including deasil, fuel, cloth, food and bills (water and electricity) although, some of the services were exempt from VAT like public transportation, financial services and physical therapy. Bahrain already imposed taxes on tobacco, fizzy drinks and energy drinks 100%. Saudi Arabia also applied taxes on tobacco, fizzy drinks and subsidies on local citizens. The International Monetary Fund (IMF) asked the gulf countries to search for having variety in services rather than oil. some countries postponed the VAT till 2019 and some countries-imposed tax liabilities first on foreign labor and the experience of the implementation of the value added tax system by the Gulf countries will succeed. It is applied in most countries of the world to support the planning budgets and achieve the comprehensive development of the economies of these countries, finding alternatives to financial resources and eliminating the total dependence on oil in 2030.

Hypotheses
the imposes of taxes of gulf countries on foreign labor have a negative relation
objectives
demonstrate the relation between taxes and the gulf countries
prove the impact of taxes on foreign labor
explain tax system in gulf country (each)
test the response of foreign labor on imposed taxes
analyze the meaning and implication of VAT
methodology
the comparative analysis will be applied using data of the taxes as whole in gulf countries till 2018 in gulf countries
outline

introduction
include a full view of the research paper and the fundamental topics I will talk about
chapter1
how taxes work in gulf countries
how taxes are imposed and how much are imposed and demanded from gulf on residents
chapter 2
the response and the of foreign labor on taxes and their relation with gulf
how does the foreign labor will respond on the extra taxes imposed on them either it’s any form of taxes?
chapter 3
the comparative analysis
how I will use the method of the relation of the variables
Conclusion and Policy Implications
It summarizes the main findings and implications of this study with some concluding remarks

Chapter 1
The fees and taxes imposed on foreign labor
?

1.1 introduction
In gulf countries they always had taxes imposed in foreign labor as they say a payment of the gulf services for foreigners but by time these taxes were overrated and increased, for example there are members of the national assembly in Kuwait “safaa al Hashmi” always talking and enhancing to impose more taxes on medical insurance and nearly every service to foreigners and companies have that made an big issue this paper be talking more about this issue, as they came from their countries to have a better life and a welfare for their selves and their family but it’s beginning to be as the same as they live in their own country maybe it’s more humiliating.
In chapter one it will be on talking about some of the taxes system in each country of the gulf countries: Kuwait, Saudi Arabia, Qatar, Oman, United Arab Emirates as how are they are published, imposed and how they work.

1.2 Kuwait
In Kuwait There is a law in foreign countries that are companies in GCC countries and owned by gulf citizens are not demanded to pay income taxes but must be fully owned and operated by gulf cooperation and citizens actually in Kuwait you even cant awn a property or an company if you are not Kuwaiti or the name of the company is not by at least a Kuwaiti owner, there were a lot of laws for taxes like 1955,1961 and 2008 laws there is no income taxes on individuals till now but there is a lot of fees on services in Kuwait like medical insurance health services but they will impose VAT (value added tax) at the end of 2018 as I said previously that there is fees on health services that this paper will discuss specifically (rsm albazie and co., 2014)

The new health care fees are a burden on expatriates, and a large portion of them may not be able to afford these additional burdens, given the limited salary and cost of living in Kuwait. The current health insurance system does not cover these fees and has contributed to reducing them. A system of health insurance covers most of the financial burden resulting from health treatment, and this system is applied in many countries of the world greatly reduces the costs of treatment and contributes to the achievement of psychological and family stability.
the health ministry of Kuwait announced a new health fees for visitors and foreigners who live there, this happened after the campaign by lawmakers because they see that foreigners are taking all the supply for free and some cheap services these fees include a lot of services like nature child delivery, open heart surgery radiology tests that where implemented on October 2017 that even the consultation is 2KD but if it is an emergency consultation its 5KD and 10 KD if its outpatient the cost of staying in a general wards is 10 KD per day and 30 KD for staying in intensive care unit this this for health sector, (toumi, 2017)
the law to join a son, daughter or a wife to the working person in Kuwait the salary of those working in the government or private sector shall not be less than 400 K.D Government Sector The first wife and three of the children receive “10” dinars a year. More than three children “100 KD” for the first year for each individual “10 KD” at the renewal per year for each individual. For non-wife and children, “200 KD” per year for each individual. The second wife will receive
100 KD for the first year only, “KD 10” upon each year. (state of Kuwait ministry of interior)
And at last for the license law for foreigners it way worst at past foreigner’s kind of easy to have license the interior published a really big and strict orders and laws about having license in Kuwait and these law consists on that the expatriates have been legal resident in Kuwait not less than 2 years also that the salary they have from a job in Kuwait is minimum is 600 KD and must have a college degree, if the license has been cut or stopped and will not have it back till 2 years and he should pass the license exam all over again but it does not include some categories
Is the wife of a Kuwaiti man, his foreign widow or foreign wife who has children of his own their foreign children, illegal residents who hold valid security cards, students enrolled in a university or an applied institute inside Kuwait. And they do this because they want to limit traffic and hold on number of cars in Kuwait held by foreigners at the past Kuwait had the same rules but it was less than that actually the salary was 400 KD not 600 KD as now, and you should know even 400 KD was a lot because they always give foreigners the least salary jobs (raialyoum, 2014)

1.3 Saudi Arabia
The Saudi passports issued a number of decisions concerning expatriate workers in the last period due to the approaching of a new year and increasing questions from residents, especially on the price of renewal fees in Saudi Arabia, which of course occupies the minds of all residents after knowing the increase in the fees for escorts this year is increasing concern about the inability to pay of residents and forced to leave the Kingdom.
Saudi Arabia is implementing taxes on residents who live their but not only they also make foreigners pay for their residency as I mean if a family is living in Saudi Arabia and a member of the family let’s say going to college they will pay for
Issuing an exit and return visa each month they are not in Saudi 200 (SAR) for one travel for 2 months and then 100 (SAR) for each month as long as their residency is legal and not postponed, if you want to have a servant a farmer etc… you should pay 600 (SAR), one time visa you will pay 2000 (SAR) for 3 months and 3000 (SAR) for six months for more than one time, that even if you want to edit the job name you there is fees that are 1000 (SAR), if you want to sign a new born baby that were born in Saudi there is no fees but if they were born outside the kingdom the fees will be 2000 (SAR) if a foreigners were passing by Saudi let’s say going to Egypt there is fees 300 (SAR) (???????? ?????? ????????)
After it cleared in a statement for all residents that it will low and decrease the work license from 6 to 4 years and also decreasing residency from 6 to 4 years (saed, n.d.)
Even in companies Saudi Arabia will impose monthly fees of 400 (SAR) on every employee in a company that have foreigners more than Saudi workers and 300 (SAR) on every employee that Saudi workers exceed the foreign workers and 200 for the person who are responsible of these foreign workers (al Arabiya English, 2017)
For driving license Saudi Arabia gives a driving license to resident who is 21 years old or above and spent a year or more in Saudi it can be up for 300 USD including the full cost of education and stamps The Traffic Department in the Kingdom of Saudi Arabia charges a fee of up to 27.5 USD when issuing the driver’s license for the first time, to be renewed annually for approximately 5.5 USD (marwa, 2015 a)

1.4 United Arab Emirates
in UAE the fees for renewing the work residency for every foreigner living in united Arab of emirates is 100 AED local fees and 10 AED bank fees 10 administrative fees 10 AED fees. Classification of fees required in case of delay of the sponsor to renew the residence of the sponsored and the penalty is calculated after 30 days from the date of termination of residence. The penalty fees for the local system, according to the UNITED ARAB EMIRATES, are as follows: 15 AED in cash for each day during the first 6 months i.e. 180 days, 30 AED in cash for each day during the second 6 months, i.e. 180 days, 50 dirhams in cash for each day Years or more. (ahmed, 2017)

Now about the health insurance system in united arab emirates uae it maybe the less of them all but at last it also differs the residents from the local people even there is a penalty if the foreign worker did not health insurance for them and for their families

residents who do not hold Dubai residency including citizens, do not apply the decision. Rather, they will receive medical services in the hospitals and centers of the Authority in accordance with the procedures established in the past, namely cash payment for residents and free of charge for citizens. Or refurbished in Dubai with health insurance, as a prerequisite for obtaining residency it is not on local people it’s on foreign workers only by that I mean the fees
There is something called the 9000 package it’s a package that are agreed with insurance companies that include workers whose salary are less than 4000 AED
are 550 AED, and the categories of the elderly age 60 and above starts from 2500 AED, while those who pay more than 10,000 AED there are packages intended for them starting from 650 As per the request of the customer, the more health services required in the insurance policy, the higher the price, pointing out that there are 9 thousand packages provided by about 50 insurance companies in Dubai, according to the requirements of the client. (alhameed & alhameed, 2016)

now about the license law and fees in United Arab Emirates, UAE is a country with the highest fee to give a resident a license to drive, but it’s an international license and allows its holder to drive around the world., the Traffic Department of the UAE Ministry of the Interior imposes several laws: The applicant is required to take a few driving exams. He is also required to take theoretical lessons from 10 classes for two hours per class. About 600 USD, and then follow twenty hours of applied lessons on the roads paid for about 600 USD to be followed by a test, before the final exam in the presence of a policeman from the Traffic Department. Note that the waiting time for the completion of these stages up to 75 days and may be less than 35 days if the license applicant is experienced and had a driver’s license from his country.
The total amount paid by the license applicant is nearly 1,700 USD, making it the world’s most expensive driver’s license is in the UAE, granted for 5-10 years, automatically renewing for 350 USD. (marwa, 2015 b)

1.5 Qatar

About license laws and requirements As in Kuwait and Qatar international license don’t work their if you didn’t have a local license in the two countries, Qatar allows its residents to obtain a driver’s license if they hold a license from their countries. the first-time applicants are required to attend 15 hours of theoretical training, 35 hours of applied training and driving, and be required to enroll in a licensed driving school. To Submit the application for the exam. Practical training is four in the whole country is 467 USA for about 35 hours, plus about 220 USD for theoretical education.
The licensee is also required to be employed in high-paying salaries. The General Administration of Traffic in Qatar excluded about 140 jobs from obtaining the license last year, in order to avoid overcrowding in the streets.
Qatari authorities give Qatari drivers 10 years’ licenses, 5 years for expatriates, and Qataris up to 138 USD. But The expatriate pays about 200 USD when the last but not least license is issued for the first time and is renewed after 5 years for 70 USD. And in 2013 and 2014 the Qatari authorities were implementing to stop and prohibit Syrians from entering the country that also give a strict order on some of the countries as Lebanese, Jordan and Palestine (marwa, 2015 c)

In Qatar residence procedures are divided to 2 sections first is the residence of the foreigners who are the workers in Qatari companies and the other section is the worker family that called the “join of the family”.
The value of the renewal fees for expatriates in Qatar, and those in the liberal professions, trade professions and professions such as accountants, administrators, engineers and others. Here is what has been determined by the Qatar Passport Administration regarding the value and renewal fees for 2017, Grant or renewal of accommodation for domestic servants, farm workers and fishing workers 300 riyals per year 2 grants or renewal of residence and those on guardians of their parents for separate accommodation 500 SR per year + 500 SR for facilities 300 SR for those accompanying 18 years
Residency or renewal of residency for the rest of the workers 1000 SR / year residents who have valid residence and stay outside the country for more than 6 months and have prior consent to enter. Wife or husband children with separate residence workers in companies, institutions and shops (private sector) 500 + 500 SR All facilities 500 SR 500 + 500 SR for all facilities, Transfer of sponsorship for the first time 1000 riyals Transfer of sponsorship for the second time 1500 SR. Transfer of sponsorship for the third time and more 2000 riyals. The loan is 100 riyals for every month 5 In case of death of the husband, the family sponsorship is transferred to one of the children and 500 riyals for each year. (??????? ?????? ????????, n.d.)
.

1.6 OAMAN
License law in Oman is not high as the other countries The Ministry of the Interior’s Traffic Department in the Sultanate of Oman requires the applicant to take about 40 classes of instruction at an office for 300 usd and obtain a driving license for 13 usd, after completing a theoretical and practical examination for 104 USD. The license applicant then requests a date for the exam and may last for 3 weeks or months. (marwa, 2015 d)

The Sultanate imposes on the worker in one of its companies to perform medical examinations before his arrival, costing about 300 USD, and forcing him to re-perform them immediately upon arriving in the Sultanate for about 100 USD. the Ministry of the Interior imposes on the owner of the residence to pay fees up to 130 USD a year to print the residence on his passport, the Department of passports in public companies pays the fees and is deducted from his salary. the Sultanate of Oman also prohibits Syrian and Palestinian citizens from residing in the country (marwa, 2015 e)

1.7 Bahrein
In Bahrein also its very difficult to have a driving license because of the administration if traffic there is very strict specially on foreigners, but what actually good is it’s the least expensive in the GCC countries that cost 86 USD annually renewed for the same amount, putting in mind that the applicant for the license must have resided in the state for 18 months. The cost of driving lessons in Bahrain ranges between 20 USD to 35 USD per share, and the number of rations required by the applicant is 7 classes. (marwa, 2015 f)

the Bahraini authorities are obliged to give employment contract holders and their families residence within a period not exceeding one month from their arrival in the country. “The authorities at the Ministry of the Interior and the Immigration Service are forcing the jobseeker to perform tests worth about 520 USD, and a blood and chest image examination at a Bahraini hospital at a cost of about 150USD Residence on passport. Pointing out that the residence in the state granted a year or two, and is renewed for about $ 600, with the exemption of the resident from the return of medical examinations. The Bahraini authorities are also preventing Syrians from entering its territory and are insisting on granting residency to Lebanese and Palestinians. (marwa, 2015 g)

1.8VAT value added tax
VAT is an indirect type of tax that imposed on the consumption and the demand of goods and services it is charged by the registration of value added tax, it is also applies on the good that are imported from outside, it is imposed on every level of the supply chain that are the companies collected on behalf of the government at the end it is paid by the final consumer
On the other hand, although from implementing the VAT on most of the goods and services there are some exceptions that include food services and basic medicines and also like health care and education there are saying that the health insurance will be not included in the value added tax

Every country of the GCC (gulf countries ) will have their own rules and laws that concern the value added tax as such the detailed compliance requirements and set of rules will be outlined by each respective legislation, the most bold feature of value added tax is the self-assessment nature that means that every company is obligated or should have value added tax should be and must be recorded and written And evaluate and report their VAT Obligation and entitlements, legal material, For tax authorities. (www.pwc.com/me, 2017)

1.9 CONCLUSION
Chapter 1 highlighted the main fees and taxes that the gulf countries impose on expatiates either on health insurance, driving fees and residency fees and how it was way more expensive than the local citizens pay also briefly discusses what is VAT (VALUE ADDED TAXE)
?

Chapter 2
The foreign labor and their response on taxes

2.1 introduction
foreigners travel to foreign countries to have a good type of life for themselves but with these fees and taxes they will not achieve actual good standard of living nor welfare they will actually have homesickness for nothing they could live in their country with the same amount with respect the one thing they could miss in the gulf countries is the respected laws and cleanness. in this chapter I will be talking on the responds of the foreign labor on the high and meaningless fees and taxes that are imposed on them for nearly everything and everywhere and how it could change their performance and their standard of living and how it could not be different from living in their own countries fees and taxes could change and suck all their money

2.2 Asian and Arab opposite to the western foreigners in taxes
gulf countries in Saudi Arabia for example-imposed taxes on expatriates with 100 SAR monthly and will be rising in 2020 to 400 SAR monthly that expatriates from Pakistan filipin and India who work in electronics stores gain less than 10.000 will make them do two things either will send their families home so they won’t pay for them every month these fees or they will all quit and leave the country. However, The western expatriates have a lot better wages than the Arab and the Asian expatriates that they can afford having a living family in foreign countries although it is expensive and later on will not be enough and it will be hard Include house allowances that include and may become thousands of dollars each and every month plus the family flights that is really overrated and it is way too much on foreigners also the school fees that can decide that the children attend to a low educational school just for the sake of decreasing fees on the family which may influence the physical condition for the family and specially children that they see their cousins or friends in a better school than they are just because the fees is too high to handle (indiatimes , 2017)
2.3 foreign labor help the gulf states
for decades and decades gulf countries had foreign labor that actually build these countries and made it what it is for example: Egypt helped Kuwait in the invasion of Iraq in 1990s which helped it a lot and also Egypt sent Egyptians to gulf as Kuwait which they asked for it when they needed teachers and doctors which till now help a lot in Kuwait and almost all gulf countries. In many countries of the gulf a lot of nationalities where forbidden like (Lebanese and Syrians) to enter the gulf countries as it was previously mentioned that may include racism and differentiation between countries specially that local people in gulf countries not all of them but a lot of them treat expatriates as they are not good enough for them.

2.4 The suffering of foreign families in the gulf and their acceptance of gulf conditions
some of the expatriates whom have their children study in international schools specially plans to leave for real after their educational year end expatriates said that it is hard to deal with all this raises of taxes and fees than relatively increase school fees and inflation in prices of necessary goods and on the other hand at a desperate way to stay in the gulf countries the expatriates move to another places that is lower than they used to live only to stay in the gulf countries they also go to cheaper schools to attend their children so they will have lower education and standard of live just to stick with their residency in the gulf ,As for a lot of expatriate’s in gulf countries is their only home it was their home their families home maybe they also have cousins. the expatriates also thought about sharing houses with other families from their same country to low rend fees because now they couldn’t live independently anymore. And who want to have residency in the gulf should pay fees before residence permit renewal and the one who want to leaves at all have to pay taxes on the remaining year before giving the final exit (nadeem, 2017)
Also, in Saudi Arabia An Egyptian resident in Riyadh quoted “she and her entire family will leave the kingdom after the completion of the second semester examinations, as the fees imposed by the family cannot be, in addition to the prices of some goods and products rose, and this increase will increase the burdens and pressures: “I am my stay, the month of March, and you want to download final, but the tests of child in April. Unfortunately, we have to pay the full new year for one month” (wahdan, 2018)

an Egyptian who works as a pharmacist in Saudi Arabia Hossam al adawi quoted ” I pay 36,000 riyals a year to my children in schools and 22,000 riyals a year to my family, as well as spending my family on food, drink and other necessities,”. (yahia, 2017)
Hossam al adawi quoted “If I stay alone, I will live with my colleagues, maybe I will give up my car, and I will reduce my spending as much as possible, to send most of my salary to my family in Egypt,” (yehia, 2017 b)
Acceptance Some Expatriates believes that imposing new fees on all expatriates, not on Egyptians alone, and that they will accept the matter and remain they and their families, and that in an only one case will make them return to Egypt, that Saudi Arabia adds to the Kingdom a new fee for expatriates. As well some of the expatriates see that they return to their own countries it will be better than the gulf. There are some others who wanted to be aligned and hold the stick from the middle which the husband stays in Saudi and the wife return back to their own countries (wahdan, 2018)
2.5 Kuwait and Saudi decreasing expatriates
Raising the electricity and water tariffs on resident in investment buildings and increasing the health fees on expatriates is a discriminatory and inhuman approach. It does not fill the budget deficit and does not solve the problem of imbalance in the population structure, more like an extrusive measure for the weaker income-earner, and it will create another social problem. In Kuwait Many expatriates see the increase in taxes is a new burden, other increases implemented by a number of government agencies. Most recently the Ministry of the Interior increased parents’ fees to $ 6,000 a year and suffered from residency fees. Kuwait has about 4 million people, including 2.8 million foreign expatriates, compared to 1.2 million Kuwaitis. The government wants to adjust the population to the opposite level. To achieve this goal, the authorities issued a decision a few days ago to ensure that government agencies reduce the number of non-Kuwaiti employees within five years to increase the percentage of Kuwaiti employees to between 70 and 100% of the total workforce in classified groups in a few groups, Training which lead the expatriates to leave the country by their will and also by forcement (erem news, n.d.)
in Saudi Arabia the advisors and the observers in Saudi steps to impose fees and taxes on expatriate workers, represents the end of the dream of work in the Gulf region and in Saudi Arabia specifically, an option that was a way out for many young people in different parts of the Arab world and in Asian countries also, Non-Saudis accounted for 10.24 million of the country’s 31 million population, while the number of Saudis reached 20.77. (BBC, 2017)

Investors considered that small and medium enterprises are the most affected by the ministry’s decision, pointing out that it will contribute to the exit from the market, especially those that work in the fields of providing services because the workers find crafts, while many Saudis have no experience and do not want to work In which They pointed to the need for the Ministry of Labor and Social Development to take care of the large companies that include many jobs occupied by high-ranking non-Saudi leaders and administrators with high salaries that can be filled with citizens. Investors warned of the negative effects on the Saudi economy, which will result from the application of the “consolidated bill”, pointing out that it will lead to higher prices for services, raising cover rates and the exit of small enterprises from the market. the decision will contribute to raising the cost of the expatriate worker, raising the rate of concealment of trade between small enterprises, in addition to raising the value of services. the decision can be applied to large enterprises with thousands of jobs. Which can be applied to the entrepreneurs’ facilities as they will become business seekers and will be a new addition to unemployment rates once they exit the Saudi market. the imposition of fees annually makes the bill inflated and exceeds the ability of the owner of the establishment to provide, rather than bear in the original, noting that the fees will increase the pace of the slow economy, which the government is seeking to stimulate, and hit the private sector in the killing without achieving the goal of Localization. The increase and enlargement of taxes it may limit long-term foreign remittances after the gradual removal of expatriate workers. The expansion of the imposition of duties and taxes would create an environment expelling migrant workers and may lead to the reluctance of skills to come to the region with increasing burdens. (Ibrahim, 2018)
Saudi Arabia implement these taxes because of Saudi Arabia suffers from high unemployment among young people, about 12.3 percent, and the government pays unemployment benefits of up to 2,000 riyals per month, but it is temporary and on specific terms. The Kingdom is also facing a sharp decline in its public revenues due to the drop-in oil prices, which is the main source of income for the Kingdom, from around $ 120 a barrel in mid-2014 to about $ 48 a barrel. Saudi Arabia announced in December 2016 the 2017 budget, which included a deficit of 198 billion riyals. So, the main objective on Saudi Arabia’s point of view is to charge residents a share of the money spent on infrastructure projects in the country.
(Yehia, 2017 b)

2.6 Conclusion and recommendations
Gulf countries are a power countries from way too long and they use these powers in a lot of ways politically emotionally and specially economically they treat foreign labor like they are very low people and they treat them with arrogant attitude and by the way most of Arab countries specially helped gulf countries in a lot of conflicts in the past not only that they helped them in engineering, schooling and a good doctors, so the respond of expatriates is rough and sad because they deserve to be treated well and got a good salary for how much effort they put in these countries