Dubai's economy is piled up by investment, and the United Arab Emirates is famous for its wealth, so someone came up with the idea of developing Dubai to provide holiday resorts for the rich in the United Arab Emirates and neighboring oil countries. So with the participation of wealthy businessmen led by the government and the support of bank loans, a large amount of funds entered Dubai, which made the city develop rapidly.

However, because Dubai has no other industries except real estate and tourism, its growth depends entirely on investment, which is different from our understanding that the city develops with the improvement of productivity, and this development is also unstable. In addition, although personal income tax and business tax in Dubai are exempt, corporate tax is actually collected through annual inspection fees. . . . . .