The Impact of Fiscal Support Measures and the Changing Tax Administration during the COVID-19 Pandemic in the Gulf Cooperation Council Countries

This article aims to explain the various fiscal stimulus and tax policies introduced by the Gulf Cooperation Council member states, particularly Saudi Arabia, the United Arab Emirates and Bahrain, to deal with the COVID-19 pandemic and which caused disruption to several economic sectors, specifically the financial services sector, in order to address the ultimate goal of limiting the negative effects of the COVID-19 pandemic and support economic recovery.