Abdulraqeeb, Ruwaida Mohammed Ahmad (2022) The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports. Doctoral thesis, Universiti Teknikal Malaysia Melaka.
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Abstract
Value Added Tax (VAT) has remained critical to several governments, including the UAE, on the urgent need to diversify revenue sources and create sustainable income supply channels. Nonetheless, compliance remains a critical challenge for government. In addition, there are limited studies that explore the determinants of VAT compliance in the UAE. Accordingly, the present study seeks to critically examine the role of organisational characteristics and VAT implementation efficacy in VAT compliance among Dubai SMEs, considering the moderating effect government support on these inter-relationships. The study helped to arrive at VAT governance framework that optimises compliance as fundamental to the fulfilment of the long-anticipated role of VAT as a delicate income source for the Dubai Government. To achieve this aim, the study follows the quantitative research methodology. It adopts the deductive theoretical reasoning and aspires to gather empirical data to test then research hypotheses with the help of the survey questionnaire. The study focused on the SMEs in the foods and beverages sector in Dubai, drawing a sampling frame of all SMEs within this scope from the Dubai Chamber of Commerce and Industry. Given a sample frame of 12,000 cases, a sample of 387 was collected based on questionnaire adopted from previous empirical studies. A pilot study involving 40 respondents were conducted to ascertain the validity and reliability of the data collection instrument. The collected data was analysed using Partial Least Squares – Structural Equation Modelling (PLS-SEM). The research found that positive SME characteristics and SMEs with high VAT implementation efficacy have significant and positive influence on VAT Compliance. The research also found that government support significantly moderate the role of SME characteristics and VAT Implementation efficiency in VAT compliance. The study contributes to theory by examining the VAT compliance behaviour from organisational perspective as well as its antecedents thereby closing an important knowledge gap on VAT compliance among SMEs in the UAE. The present study is of critical relevance to the conceptualisation of VAT regulatory model to spearhead the government’s economic agenda. The study recommends similar investigation to be conducted in other cities of UAE besides Dubai so as to have a holistic VAT compliance literature in the UAE.
| Item Type: | Thesis (Doctoral) |
|---|---|
| Uncontrolled Keywords: | Value-added tax, United Arab Emirates, Sales tax |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance |
| Divisions: | Library > Tesis > IPTK |
| Depositing User: | Unnamed user with email nuraina0324@gmail.com |
| Date Deposited: | 12 Nov 2024 10:08 |
| Last Modified: | 12 Nov 2024 10:08 |
| URI: | http://eprints.utem.edu.my/id/eprint/27708 |
| Statistic Details: | View Download Statistic |
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