The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports

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 explo...

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Main Author:	Abdulraqeeb, Ruwaida Mohammed Ahmad
Format:	Thesis
Language:	English English
Published:	2022
Subjects:	H Social Sciences (General) HJ Public Finance
Online Access:	http://eprints.utem.edu.my/id/eprint/27708/1/The%20impact%20of%20organizational%20characteristics%20and%20implementation%20efficacy%20on%20vat%20compliance%20moderated%20by%20government%20supports.pdf http://eprints.utem.edu.my/id/eprint/27708/2/The%20impact%20of%20organizational%20characteristics%20and%20implementation%20efficacy%20on%20vat%20compliance%20moderated%20by%20government%20supports.pdf
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id	my-utem-ep.27708
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spelling	my-utem-ep.277082024-11-12T10:08:34Z The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports 2022 Abdulraqeeb, Ruwaida Mohammed Ahmad H Social Sciences (General) HJ Public Finance 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. 2022 Thesis http://eprints.utem.edu.my/id/eprint/27708/ http://eprints.utem.edu.my/id/eprint/27708/1/The%20impact%20of%20organizational%20characteristics%20and%20implementation%20efficacy%20on%20vat%20compliance%20moderated%20by%20government%20supports.pdf text en public http://eprints.utem.edu.my/id/eprint/27708/2/The%20impact%20of%20organizational%20characteristics%20and%20implementation%20efficacy%20on%20vat%20compliance%20moderated%20by%20government%20supports.pdf text en validuser https://plh.utem.edu.my/cgi-bin/koha/opac-detail.pl?biblionumber=123779 phd doctoral Universiti Teknikal Malaysia Melaka Institute of Technology Management and Entrepreneurship Sidek, Safiah
institution	Universiti Teknikal Malaysia Melaka
collection	UTeM Repository
language	English English
advisor	Sidek, Safiah
topic	H Social Sciences (General) HJ Public Finance
spellingShingle	H Social Sciences (General) HJ Public Finance Abdulraqeeb, Ruwaida Mohammed Ahmad The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
description	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.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Abdulraqeeb, Ruwaida Mohammed Ahmad
author_facet	Abdulraqeeb, Ruwaida Mohammed Ahmad
author_sort	Abdulraqeeb, Ruwaida Mohammed Ahmad
title	The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
title_short	The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
title_full	The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
title_fullStr	The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
title_full_unstemmed	The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
title_sort	impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports
granting_institution	Universiti Teknikal Malaysia Melaka
granting_department	Institute of Technology Management and Entrepreneurship
publishDate	2022
url	http://eprints.utem.edu.my/id/eprint/27708/1/The%20impact%20of%20organizational%20characteristics%20and%20implementation%20efficacy%20on%20vat%20compliance%20moderated%20by%20government%20supports.pdf http://eprints.utem.edu.my/id/eprint/27708/2/The%20impact%20of%20organizational%20characteristics%20and%20implementation%20efficacy%20on%20vat%20compliance%20moderated%20by%20government%20supports.pdf
_version_	1818612050759254016

The impact of organizational characteristics and implementation efficacy on vat compliance moderated by government supports

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