Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE

VAT collection is a major issue for several governments around the world. Different countries have applied different techniques to enhance VAT collection. Likewise UAE government has introduced VAT and its collection is challenging for them. One of the major issues that has been observed in the lite...

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Main Author:	Fakhari, Nabil Yousuf Mohammad
Format:	Thesis
Language:	eng eng eng
Published:	2023
Subjects:	HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management
Online Access:	https://etd.uum.edu.my/10814/1/permission%20to%20deposit-not%20allow-s903744.pdf https://etd.uum.edu.my/10814/2/s903744_01.pdf https://etd.uum.edu.my/10814/3/s903744_02.pdf
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id	my-uum-etd.10814
record_format	uketd_dc
spelling	my-uum-etd.108142023-12-17T02:58:21Z Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE 2023 Fakhari, Nabil Yousuf Mohammad Din, Badariah Ghazali Shafie Graduate School of Government Ghazali Shafie Graduate School of Government HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management HF5549-5549.5 Personnel Management. Employment VAT collection is a major issue for several governments around the world. Different countries have applied different techniques to enhance VAT collection. Likewise UAE government has introduced VAT and its collection is challenging for them. One of the major issues that has been observed in the literature is that support services are limited, and the staff appointed for collection is incompetent and require proper training. Similarly the managerial role at the same time cannot be ignored. Therefore, the purpose of the study is to identify the mediating role of managerial performance between administrative policies, organizational structure, enforcement, staff competence, support services and VAT collection performance. For the said purpose 364 employees of federal tax authority in UAE in general and Dubai and Abu Dhabi in particular were chosen as a respondent. The study is based on primary research and followed a quantitative research approach using causal study technique. The study followed simple random sampling and applied structural equation modeling to test the direct and indirect effects. The findings of the study are based on structural equation modeling technique and contributed to Economic Theory of Tax Compliance by identifying the mediating role of managerial performance. The results revealed that administrative policies, organizational structure, enforcement, staff competence, support services have a significant direct effect over VAT collection performance. Likewise managerial competence significantly mediate the relationship between administrative policies, organizational structure, enforcement, staff competence, support services and VAT collection performance. The study is equally important for the practitioners in understanding the importance of boosting staff competence and provision of support services for enhancing VAT collection. 2023 Thesis https://etd.uum.edu.my/10814/ https://etd.uum.edu.my/10814/1/permission%20to%20deposit-not%20allow-s903744.pdf text eng staffonly https://etd.uum.edu.my/10814/2/s903744_01.pdf text eng 2026-09-09 staffonly https://etd.uum.edu.my/10814/3/s903744_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Din, Badariah
topic	HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management HD58.9 Organizational Effectiveness.
spellingShingle	HD58.9 Organizational Effectiveness. HF5546-5548.6 Office Management HD58.9 Organizational Effectiveness. Fakhari, Nabil Yousuf Mohammad Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
description	VAT collection is a major issue for several governments around the world. Different countries have applied different techniques to enhance VAT collection. Likewise UAE government has introduced VAT and its collection is challenging for them. One of the major issues that has been observed in the literature is that support services are limited, and the staff appointed for collection is incompetent and require proper training. Similarly the managerial role at the same time cannot be ignored. Therefore, the purpose of the study is to identify the mediating role of managerial performance between administrative policies, organizational structure, enforcement, staff competence, support services and VAT collection performance. For the said purpose 364 employees of federal tax authority in UAE in general and Dubai and Abu Dhabi in particular were chosen as a respondent. The study is based on primary research and followed a quantitative research approach using causal study technique. The study followed simple random sampling and applied structural equation modeling to test the direct and indirect effects. The findings of the study are based on structural equation modeling technique and contributed to Economic Theory of Tax Compliance by identifying the mediating role of managerial performance. The results revealed that administrative policies, organizational structure, enforcement, staff competence, support services have a significant direct effect over VAT collection performance. Likewise managerial competence significantly mediate the relationship between administrative policies, organizational structure, enforcement, staff competence, support services and VAT collection performance. The study is equally important for the practitioners in understanding the importance of boosting staff competence and provision of support services for enhancing VAT collection.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Fakhari, Nabil Yousuf Mohammad
author_facet	Fakhari, Nabil Yousuf Mohammad
author_sort	Fakhari, Nabil Yousuf Mohammad
title	Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
title_short	Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
title_full	Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
title_fullStr	Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
title_full_unstemmed	Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE
title_sort	impact of managerial performance and its antecedents on vat collection performance to support economy development in uae
granting_institution	Universiti Utara Malaysia
granting_department	Ghazali Shafie Graduate School of Government
publishDate	2023
url	https://etd.uum.edu.my/10814/1/permission%20to%20deposit-not%20allow-s903744.pdf https://etd.uum.edu.my/10814/2/s903744_01.pdf https://etd.uum.edu.my/10814/3/s903744_02.pdf
_version_	1794023757051854848

Impact of managerial performance and its antecedents on vat collection performance to support economy development in UAE

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