The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council

The elimination of discriminatory value added tax (VAT) laws on commodities are required for the proper function of the Gulf Cooperation Council (GCC) single market. The proper function of a single market entails the elimination of discriminatory internal VAT regulations of imported goods or services. Hence, the purpose of this study is to empirically examine the need for harmonizing VAT legislation among GCC countries. The data of this study was collected through a variety of sources, including the ministry's website, VAT law for each country, published articles, and other online data sources/websites with regards to VAT. The data were statistically evaluated using Microsoft Excel. The dependent variable in this study is Harmonization. The factors affecting Value Added Tax Legislation are also called independent variables. Through this search, they harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. Thus, such a fact process to be helpful to understand the challenges faced by GCC companies due to discriminatory VAT regulations and double taxation.  There is a need to harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. This study adds value by assessing the present state and the need for harmonizing VAT legislation in the GCC countries. The timely approach of the study will help policymakers, regulators, and practitioners to understand the importance of harmonizing VAT legislation in the GCC

Marketing Potential of Homemade Food: a New Entrepreneurial Endeavour

This study aims to examine the marketability of homemade food and to understand the need for an entrepreneurial venture start-up in Oman. In addition, it explores barriers to buying or selling homemade food. The research is based on a qualitative study using purposive sampling techniques by an indepth interview with 83 aspirant buyers and sellers of homemade food. The study’s findings confirm that the marketability of homemade food can be achieved by developing a unique application for trading these products, that will help to avoid barriers to buying or selling. Most respondents preferred eating homemade food rather than restaurant or commercially prepared food. These research findings provide entrepreneurs with some insight in terms of new venture start-ups for marketing homemade food in niche markets. This research comprises a specific approach to the marketability of homemade food and suggests a unique mobile app for trading homemade food. The data was gathered in Nizwa, Oman, however it could be broadened to encompass more geographic regions, particularly urban areas. The research results, achieved using qualitative methodologies, contribute significantly to the body of existing literature. It enhances value in analysing probable barriers among aspirant buyers and sellers of homemade food

Marketing Potential of Homemade Food: a New Entrepreneurial Endeavour

This study aims to examine the marketability of homemade food and to understand the need for an entrepreneurial venture start-up in Oman. In addition, it explores barriers to buying or selling homemade food. The research is based on a qualitative study using purposive sampling techniques by an indepth interview with 83 aspirant buyers and sellers of homemade food. The study’s findings confirm that the marketability of homemade food can be achieved by developing a unique application for trading these products, that will help to avoid barriers to buying or selling. Most respondents preferred eating homemade food rather than restaurant or commercially prepared food. These research findings provide entrepreneurs with some insight in terms of new venture start-ups for marketing homemade food in niche markets. This research comprises a specific approach to the marketability of homemade food and suggests a unique mobile app for trading homemade food. The data was gathered in Nizwa, Oman, however it could be broadened to encompass more geographic regions, particularly urban areas. The research results, achieved using qualitative methodologies, contribute significantly to the body of existing literature. It enhances value in analysing probable barriers among aspirant buyers and sellers of homemade food