You must have experience doing PhD proposal , so the topic of the proposal is (

You must have experience doing PhD proposal , so the topic of the proposal is ( the impact of value -added tax on the locally economy in the developing countries , advantage ,disadvantage. Saudi Arabia as case study 
Introduction of value -added tax 
Local economy 
The impact of the developing countries such as countries close of the Saudi araba 
advantage 
disadvantage.
Saudi Arabia with value added tax 

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