International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2024 | Volume: 8 | Issue: 4 | Page No.: 47-77 Measuring the impact of public spending on developing non-oil revenues for the Kingdom of Saudi Arabia during the period 1980-2020 Download PDF Dr. Suad Abdulqader Qasim Abstract: The research aims to estimate and analyze the impact of public spending on the development of non-oil revenues for Saudi Arabia for the period 1980-2020, depending on the policies that have been followed aimed at diversifying revenue sources to reduce dependence on oil as a main source for financing the general budget and covering most of the requirements of the national economy. Accordingly, the research was based on The hypothesis that the public spending policy of the Kingdom of Saudi Arabia has taken a different path than it was before Vision 2030, especially in light of the constant endeavor towards diversifying revenue sources to reduce the size of the government in economic activity and avoid the risks of negative oil shocks on the one hand and stimulate the private sector to increase production and productivity on the one hand Others, the research also assumed that the increase in the relative importance of non-oil revenues is associated with the path of investment spending development by a greater extent than the impact of current spending. In order to achieve the goal of the research and confirm its hypothesis, the methodology of autoregressive distributed slowdown ARDL was used, through which we show us the existence of a co-integration (ARDL) was used, through which we show that there is a co-integration relationship in the short and long term and a direct relationship between both current spending and investment spending in accordance with the research hypothesis and the logic of economic theory. The research comes out with conclusions and proposals that will serve research.