An Analysis of Value-Added Tax (VAT) Awareness and Perception in Bahrain

Abstract

This study aims to explore the consumers’ perception and awareness of VAT in the Kingdom of Bahrain. The current study employed a quantitative approach by surveying a number of individuals living in Bahrain. The study found low awareness among the respondents with regard to the implementation of VAT in Bahrain. The results indicated that there is neither a positive nor negative perception towards VAT among the participants. Additionally, significant differences were found among the participants when they are grouped according to the level of education and income for awareness and perception towards VAT in Bahrain. Therefore, the researcher recommended the government of Bahrain and the policy-makers in Bahrain to bring more effort in designing a mechanism of spreading awareness among the individuals in Bahrain.