VAT is a good system to generate revenue for government in developing the country further, with regards to Qatar, implementation of VAT will affect those who gets low wages adversely. Along with the implementation of VAT, government have to introduce a scheme for increasing wages of workers who gets lower wages below a threshold by fixing a threshold. People who gets lower wages under a certain threshold are huge in numbers compared to those who gets more than the threshold amount. in my opinion, it is much better to increase/implement the corporate income tax, property tax, tobacco tax, Import & Export tax, professional tax for high income earning individuals, Dividend distribution tax, Entertainment Tax, Wealth Tax and etc.