8.1. Arabic References
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Abdel Halim, Ibrahim. (2012). Value-added tax as an alternative to sales tax, Egyptian Tax Association conference on “The future tax system and its impact on the economy and investment”, Egypt.
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Abdel Haq, Shaker Qassem. (2015). Evaluating the behavior of retailers in shaping consumer attitude: A field study on a sample of independent retail stores in the city of Sana'a. Journal of Social Studies, vol. 21, p. 45, p. 15-62.
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Abou Diab, Ali El-Sayed; Hussein, Bishr, Walid Mohamed. (2017). Legal Aspects of Civil Protection for Consumers from False or Misleading Commercial Advertisements in Egyptian Law and the Saudi System, Journal of the College of Sharia and Law in Tanta, Egypt, Volume/Issue: 32, Part 2.
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Abu Hijleh, Arafat Yaqoub. (2001). Motives affecting the sales of durable home appliances among retailers: a comparative study, Master's thesis, University of Jordan, Jordan.
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Abu Rukba, Rasha Ahmed. (2015). Recent transformations in retail trade in the city of Amman: shopping malls, a case study, master's thesis, University of Jordan, Jordan.
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Afaneh, Mohamed Kamal. (2020). The effect of imposing value-added tax on the profitability and competitiveness of Saudi banks, Amarabak Magazine, American Arab Academy for Science and Technology, Vol. (11), p. (11).
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Ahmed, Mohamed Abdullah. (2018). The effect of Imposing Value Added Tax on Public Revenues on Sudan during the period (2008-2017 AD), Master's Thesis, El-Nelain University, Sudan.
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Al Adhamat, Issa Ghazi. (2018). The effect of Market Analysis on the Feasibility of Establishing Small and Medium Retail establishments in Mafraq Governorate, Master's Thesis, Al al-Bayt University, Jordan.
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Al Damour, Hani Hamed. (2002). Distribution Channels Management, Dar Wael for Publishing and Distribution, Amman: Jordan.
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Alaa Rushdi, High inflation rates in the UAE, Reuters website for the Arabic bulletin, 2018.
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Al-Amoush, Hussein Ahmed. (2014). The effect of consumers' attitudes and desires towards the product development process: a field study on food companies in Jordan, Master's thesis, Al al-Bayt University, Jordan.
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Al-Awamra, Mohamed Abdullah. (2007). Analysis and evaluation of the marketing activities of food trade establishments in Jordan, Ph.D. thesis, Amman Arab University, Jordan.
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Al-Banna, Talaat Asaad Abdel Hamid; Moawad, Nasreen Farouk; Mutawa, Saad Abdel Hamid. (2016). Factors affecting the behavior of the Egyptian consumer to adopt compulsive buying behavior, Journal of Commercial Studies and Research, Benha University, Egypt, p. 36, Issue 2.
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Ali, Uday Salem; Daoud, Sarah Salem. (2018). Value-added tax and the possibility of its application in the Iraqi tax system, Al-Rafidain Development Journal, Iraq, Vol. (37), p. (118).
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Al-Jeraisy, Khaled Abdel Rahman. (1427 AH). Consumer Behavior: An Analytical Study of Computer Purchasing Decisions in the Saudi Family, 3rd Edition, King Fahd National Library, Riyadh.
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Al-Kharsha, Yassin (2019). The mediating role of supply chain practices in the relationship between supply chain leaning strategy and performance in the retail sector in Kingdom of Saudi Arabia, Al-Zarqa Journal for Research and Human Studies, Vol. (19), p (2).
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Al-Khurasan, Mohamed Helu Daoud, (2010), Studying the Possibility of Imposing Value Added Tax in Iraq, Al-Taqni Journal, Volume 23, Issue Six, Iraq.
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Al-Mashhadani, Ahmed Ismail. (2004). The effect of globalization on the structure of the tax system (the United States of America and Egypt): a case study, a master's thesis, University of Baghdad, Iraq.
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Al-Omari, Sareen Mohamed. (2015). The effect of the spoken word on the purchasing behavior of cosmetics (Applied study on the category of young women in Zarqa city), Master's thesis, Zarqa University.
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Al-Sahn, Mohamed Farid, and Al-Sayed, Mohamed Ismail, (2000), Consumer Behavior, University House:
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Al-Saqqaf, Ahmed Ali Ibrahim. (2015). The economic effects of imposing value-added tax, The Scientific Journal of Economics and Trade, Ain Shams University - Faculty of Commerce, Issue: P4.
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Al-Shabasi, Mohie Sami. (2018). Value Added Tax: Between Application Problems and Reality Solutions, Journal of Financial and Tax Research, Egypt, Issue: p. 114
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Al-Sumaida'i, Mahmoud Jassem; Al-Alaq, Bashir Abbas. (2006). Principles of Marketing, 1st Edition, Dar Al-Manhaj for Publishing and Distribution, Amman: Jordan.
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Al-Taher, Ben Yacoub (2001). The Role of Consumer Behavior in Improving Marketing Decisions, Journal of Human Sciences, Mohamed Khider University, Algeria, Algeria, No. 6.
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Al-Waki, Mohamed Nashwan. (2019). The effect of regulatory and technological environment factors on the scope of e-commerce use and performance: A field study in the retail trade sector in Kingdom of Saudi Arabia, The Jordanian Journal of Business Administration, University of Jordan, Vol. 15, p4.
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Al-Zahrani, Ali Hassan; Al-Juaid, Waad Owaid; Al-Harthy, Sadeem Othman; Al-Thubaiti, Hadeel Abdullah; Al-Ghamdi, Samar Saeed; Al-Harthy, Muzna Saad. (2018). Added value: a field study on Saudi society, Journal of Economic, Administrative and Legal Sciences, Issue Nine, Volume Two.
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Al-Zoubi, Falah (2010). Principles and Methods of Marketing: An Applied Methodological Introduction. 1st Edition, Amman: Dar Safaa for Publishing and Distribution.
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Awad, Bassem Naim. (2011). VAT: Transition problems and obstacles and proposed solutions, the seventeenth tax conference on “Assessment and Evaluation of the Egyptian Tax System”, Egyptian Association for Public Finance and Taxes, Vol. (4).
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Bani Salama, Rawa Essam (2019). The effect of YouTube advertisements on the purchasing behavior of university youth: a field study, Master's thesis, Yarmouk University, Jordan.
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Barsoum, Maryam Walid. (2021). Measuring the effect of imposing value-added tax on public revenues in Egypt, Dirasat Journal, Vol. 22, p. (1).
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Bin Rabiean, Abdullah. (2020). the effect of the tax on consumption, an article published on Al-Eqtisadiah newspaper https://www.aleqt.com/2020/06/12/article_1849096.html, visited on 20/10/2021AD.
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Bukemish, Lally; Kalon, Jilali. (2020). the reality of the contribution of retailers to the protection of the Algerian consumer: a field study in the Wilayat of Adrar, Maaref Magazine, Vol. (15), p (1).
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Delgawi, Ahmed Abdel-Sabour. (2020). The feasibility of applying value-added tax in the State of Kuwait, Journal of the Kuwait International Law School, Kuwait, Year 8, Issue 4, serial No. 32.
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Fadela, Abed. (2010). The mechanism of calculating value-added tax: its characteristics and obstacles to its application in the Syrian Arab Republic, Damascus University Journal of Economic and Legal Sciences, Vol. (26), p. (2).
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Fatat, fawzi (2005). The emergence of the consumer movement in the developed countries, Al-Rashad Library for Printing, Publishing and Distribution, Algeria.
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Fatat, fawzi (2005). The Emergence of the Consumer Protection Movement in Developed Countries, Journal of Legal and Administrative Sciences, Special Issue, University of Djilali El Yabes, Al-Rashad Library for Printing, Publishing and Distribution, Sidi Bel Abbes, Algeria.
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Hassan, Mysar Ahmed; Sadiq, Dorman Suleiman. (2014). The role of marketing awareness in enhancing consumer protection: Diagnostic study of a sample of consumer units in Dohuk Governorate, Al-Rafidain Development Journal, Iraq, Mosul University, Volume/Issue: Vol. 36, p. 115.
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Ibrahim, Khaled Mamdouh, (2007), Consumer Protection in Electronic Transactions, University House, Alexandria.
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Idris, Jaafar Abdullah Musa. (2017). The effect of the use of strategic planning on the development of retail trade in Kingdom of Saudi Arabia: A case study of Rania Governorate, Journal of Economic, Administrative and Legal Sciences, National Research Center Gaza, Vol. 1, Issue. 6. Alexandria.
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Idris, Thabet; Morsi, Gamal El Din. (1993). Marketing establishments: an analytical descriptive approach.
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Mafteh, Mohamed, (2013), The effect of Advertising on Consumer Behavior, Case Study of Institutional Advertising, Algerian Telecom, Mobile Phone, Master's Thesis, Kasdi Rabah University, Algeria.
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Miniawy, Aisha Mustafa, (2008), Consumer Behavior: Concepts and Strategies, Ain Shams Publishing Library, Cairo.
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Mohajer, Salah Babiker (2018). Value-added tax, the effectiveness of its collection and its impact on public revenues in Sudan: An applied study for the period (2011-2015), Journal of Administrative Sciences, second issue, International University of Africa, Sudan.
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Mohamed, Hatem Suleiman. (2019). The effect of Value Added Tax on Enhancing Financial Sustainability and Diversifying Revenues: Sudan 2006-2016, Master Thesis, El-Nelain University, Sudan.
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Monazea’, Hussein Ali. (2017). Public in the value-added tax and its economic and social impact, Journal of Arab Studies, Egypt, p. (36), vol. (2).
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Moussa, Amr Abdel Aziz. (2006). Value Added Tax and its Relationship to Income Tax, Master Thesis, An-Najah National University, Nablus, Palestine.
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Murad Sami. (2019). The effect of imposing value-added tax on the development effectiveness of the knowledge economy in the light of Vision 2030, the Scientific Journal of the Economic Future, p (7).
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Obeidat, Mohamed Ibrahim (2001). Consumer behavior, Amman, Jordan: Dar Wael for publishing, printing and distribution.
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Obeidat, Mohamed Ibrahim. (2003). Marketing Research, 2nd Edition, Dar Wael for Printing and Publishing, Jordan.
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Obeidat, Mohamed. (2006). Contemporary Marketing Management: A Behavioral Introduction, National Library, Amman.
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Radwan, Mahmoud Mohamed. (2015). The reality of the external environmental survey and its impact on the performance of retail establishments in the Gaza Strip: supermarkets, master's thesis, Islamic University, Gaza, Palestine.
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Saleh, Mahmoud Abdel Hamid. (2012). Unplanned purchase from retail stores: a field study on consumer behavior in Riyadh, King Saud University Journal, Vol. (24), p (1).
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Saleh, Mohamed Abdel-Fattah. (2007). Contributing factors to increasing the volume of Palestinian Authority revenues from value-added tax, Master's thesis, Islamic University, Gaza, Palestine.
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Salem, Shaima El-Sayed. (2014). Consumers' attitudes towards sales promotions inside retail stores and their reflection on their purchasing intention: A field study, The Egyptian Journal of Research Issue: P46.
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Sana Ibrahim Ahmed, Value Added Tax in Sudan, PhD thesis published on 2004 AD.
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Saudi Organization for Certified Public Accountants. (2018). Zakat and Tax Training Bag, pp. 5000 - 5080.
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Suwaidan, Nizam; Haddad, Shafiq. (2006). Marketing: Contemporary Concepts, Dar Al-Hamid for Publishing and Distribution, Dar Al-Hamid.
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Theeb, Khaled Mohamed. (2013). The effect of the appearance of celebrities in television advertising on the behavior of young people buying sports products, Master's thesis, Amman Arab University, Jordan.
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Wafaa Bint Fahd, a consultant in strategic planning, an article published on Mal's website on December 10, 2015.
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Wakal, Noureddine. (2012). The effect of marketing communication on consumer behavior, Master's thesis, Oran University, Algeria.
8.2. Foreign References
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Alavuotunki, K. et al., (2019). The effects of the value added tax on revenue and equality. The Journal of Development Studies, vol.55, No. 4, 2019, pp 490-508.
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Albishi, G. A. et al., (2019). The Value-Added Tax (VAT): Effects on Saudi Economy in The Light of the Saudi Vision 2030 Journal of Scientific Research in Science and Technology (IJSRST), volume 7, Issue 2, 2019, pp 201-202.
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Beram, P. 2010. An Introduction to the Value-Added Tax (VAT). Washington, D.C, Available at:https://www.uschamber.com.
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Buil, I., Cheratony, L. & Martínez, E. (2013), Examining the role of advertising and sales promotions in brand equity creation. Journal of Business Research, Vol. 66, pp. 115-122.
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Campbell, S.M. & Buetow, R.S.A. (2000), “Defining Quality of Care”, Social Science and Medicine, Vol.51:1611–1625.
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Coca , Stefeniak. A. , et.al. ,(2005), “Decline in the British Small Shop Independent Retail Sector :Exploring European Parallels", Journal of Retailing and Consumer Services , V.12 , N.5, p.352.
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Cox, P. & rittan, P. (2004). Retailing An Introduction prentice Hill,
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Deloitte,(2016), Value Added Tax in the the Gulf Cooperation Council (GCC) countries, Ninety years in the Middle East, available: https://www2.deloitte.com/content/dam/Deloitte/xe/Documents/tax/dme_tax.
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Engel.LP. Blackwell. R.D. and Miniard.P.W. (1986). Consumer Behavior, 5th ed. Dryden Press, Chicago. IL.
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Ghosh, A.(1990). "Retail Management". The Dryden press. Chicago.
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Gulfnews,(2018), Effects of Value Added Tax on individuals minimal: Ministry of Finance, 8/1/2018, available http://gulfnews.com/business/economy/Value Added Tax/effects-of-Value Added Tax-on-individuals.
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Hodzic, S., & Celebi, H. 2017. Value Added Taxand its Efficiency: EU -- 28 and Turkey. UTMS Journal of Economics,8(2): 79-90.
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Ironkwe, U., & Peter, G. T. 2015. Value added tax and the financial performance of quoted Agribusinesses in Nigeria. International Journal of Business and Economic Development (IJBED),3(1): 78–87.
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Kotler, P. Armstrong, G. Ssunders, J. & Wong, V. (1999). Principles of Marketing ,Second : joell European Edition,Prentice Hall Inc.
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Kotler, Philip. (1997). Marketing Management, 9th Ed, Northwestern University
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Low, W., Lee, J. & Cheng, S. (2013), The link between customer satisfaction and price sensitivity: An investigation of retailing industry in Taiwan. Journal of Retailing and Consumer Services, Vol.20, Iss.2.
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Oseni, A. I., (2017). The Effects of Value Added Tax on Government’s Revenue Generation Profile in Nigeria: A Conceptual Approach. International Journal of Economics and Financial Management Vol. 2 No. 4, 2017 ISSN: 2545 – 5966.
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Philip Kotler & Gary Armstrong, marketing an introduction, 12th edition, Pearson Education Limited, England, 2015, p 533.
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Solomon, Michael.r, 2009, Consumer Behavior, 8th Edition, Pearson Prentice Hall, New Jersy.
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Thackray, M. Hutton, E. AND Kapoor, K. (2016). Technical Assistance Report Revenue Administration GAP Analysis Program- The Value Added Tax GAP, Washington, IMF (International Monetary Fund) Country Report No.16/59, February 2016, pp 12-14.
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William, M., Pride, Robert James Hughes, Jack R. Kapoor (2011), Business. Cengage Learning. ISBN 978-0538478083.
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Williaml. Wilkie (1990) consumer Behavior New York.
