Miss Mena Yawer

Job: PhD student

Faculty: Business and Law

School/department: Leicester Castle Business School

Address: De Montfort University, The Gateway, Leicester, LE1 9BH

T: N/A

E: p2541382@my365.dmu.ac.uk


Research interests/expertise

Environmental Audit
Corporate Social Responsibility & Sustainability 
Petroleum Accounting 
Risk Management & Insurance


MSc - Accounting & Finance 
BSc - Accounting & Finance

PhD project


VAT implementation in a monolithic economy and the Socio-economic implications: A case of GCC (Bahrain)


The GCC countries are known as resource rich countries due to the oil resource. GCC countries have a strong power on domestic economies as they maintain a full control and observation on entire process of mining, utilizing and allocating hydrocarbon. Bahrain is classified as a reinter state according to the (RST) which states that the rulers of such a country tend to maintain their political strength as well as fully dominating the natural resources along with the accumulated revenues and earnings rather than depending on extractive organizations/institutions for the economic output and then the accumulated wealth through selling the valuable resource ( i.e. Oil for BH ) will be distributed to the public. Correspondingly the theory states that taxing citizens in rentier countries are very challenging and usually creates problematic issues. This thesis argues that tax implementation in a developing rentier economy is difficult yet not impossible. It aims to critically demonstrate the possible impacts and challenges of tax adoption in such economy, investigate the framework and techniques followed by businesses to help cope with the lately introduced VAT system while highlighting the implications on the social contract .

Name of supervisor(s)