please answer both questions

A local governmental wants to raise money to build a new park next to a touristic street with many restaurants, They decide to introduce a 5% tax on drinks sold by the restaurant owners to fund the project. The restaurant owners think that this is unfair and feel that the customers should be taxed instead. Are the restaurant owners right to complain? Explain The UAE has a fixed exchange rate of 367 AED 10 1 US Dollar a. Suppose there is an increase in demand for the dirham (AED) in the foreign exchange market. What should the Central Bank of UAE do in order to maintain this fixed exchange rate? [5 marks) b. What would happen to net exports if this fixed exchange rate was removed and the dirham (AED) was to strengthen on the exchange rate market against the dollar? Explain. 15 marks]