Q4- Kingdom of Saudi Arabia (KSA) now moving to achieve its Vision 2030. In 2020, the government has announced the budget spending which indicate a slightly higher deficit compare to 2019 budget. a- Explain the reason for the budget allocation and how the government will finance this expenditure for 2020. b- Explain the budget process of Kingdom of Saudi Arabia and compare with the USA government. C- The government has recently introduced value added tax (VAT). Explain two reasons why the VAT is implemented in this country. d- Explain the impact of VAT to consumer spending and business. e- The government is planning to change its modified accrual basis to accrual basis. Do you think this is a good practice? Explain your reasons