Main Article Content



The study's primary goal is to comprehend how managerial performance influences the effectiveness of government reforms, organizational structure, compliance, and VAT collections (Bannaga, 2017). 364 national tax authority personnel from the UAE in generally, and Dubai and Abu Dhabi in specifically, were selected as respondents for the aforementioned reason. 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 study added a mediatory function for performance management to the Economic Thought of Business Taxes, supporting and contributing to the concept (Nguyen, 2019). Furthermore, the study is significant for the practitioners in the government sector in understanding how VAT collection can be improved. The study was limited to the context of UAE only and opened the horizons of new research over the same model to be applied in those economies where VAT collection is a big challenge.

Article Details

Author Biography


Nabil Yousuf Mohammad Fakhari1, Badariah Haji Din2, Rosdi Omar3

1PhD Scholar, School of Government, Universiti Utara Malaysia

2PhD Scholar, School of Government, Universiti Utara Malaysia

3Ghazali Shafi School of Government, Law and International Studies, Universiti Utara Malaysia


Abiola, J., & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy-a case study of Nigeria. International Journal Of Business And Social Science, 3(8).

Abiola, J., & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy-a case study of Nigeria. International Journal Of Business And Social Science, 3(8).

Abualoush, S., Masa’deh, R., Bataineh, K., & Alrowwad, A. (2018). The role of knowledge management process and intellectual capital as intermediary variables between knowledge management infrastructure and organization performance. Interdisciplinary Journal of Information, Knowledge, and Management, 13, 279-309.

Aghion, P., Akcigit, U., Lequien, M., & Stantcheva, S. (2017). Tax simplicity and heterogeneous learning. National Bureau of Economic Research.

Alkhuzaie, A. S., & Asad, M. (2018). Operating cashflow, corporate governance, and sustainable dividend payout. International Journal of Entrepreneurship, 22(4), 1-9.

Alm, J. (2019). Tax compliance and administration." In Handbook on taxation. Routledge, 741-768.

Al-Malkawi, H.-A. N., Marashdeh, H. A., & Abdullah, N. (2012). Financial development and economic growth in the UAE: Empirical assessment using ARDL approach to co-integration. International Journal of Economics and Finance, 4(5), 105-115.

Almansour, A. Z., Asad, M., & Shahzad, I. (2016). Analysis of corporate governance compliance and its impact over return on assets of listed companies in Malaysia. Science International, 28(3), 2935-2938.

Anjulo, L. A., & Waje, S. S. (2018). Factors affecting the performance of Value Added Tax/VAT/revenue collection administration practices: In case of Wolaita zone revenue authority, Southern Ethiopia. Research Journal of Finance and Accounting, 9(21), 46-56.

Arnold, B. J. (2019). Comparative income taxation: a structural analysis. Kluwer Law International BV.

Asad, M., Asif, M. U., Allam, Z., & Sheikh, U. A. (2021). A mediated moderated analysis of psychological safety and employee empowerment between sustainable leadership and sustainable performance of SMEs. (pp. 1-5). Sakheer: IEEE. doi:10.1109/IEEECONF53626.2021.9686340

Asad, M., Asif, M. U., Khan, A. A., Allam, Z., & Satar, M. S. (2022). Synergetic effect of entrepreneurial orientation and big data analytics for competitive advantage and SMEs performance. 2022 International Conference on Decision Aid Sciences and Applications (DASA) (pp. 1192-1196). Chiangrai, Thailand: IEEE. doi:10.1109/DASA54658.2022.9765158

Asad, M., Haider, S. H., & Fatima, M. (2018). Corporate social responsibility, business ethics, and labor laws: A qualitative analysis on SMEs in Sialkot. Journal of Legal, Ethical and Regulatory Issues, 21(3), 1-7.

Asif, M. U., Asad, M., Bhutta, N. A., & Khan, S. N. (2021). Leadership behavior and sustainable leadership among higher education institutions of Pakistan. Sustainable Leadership and Academic Excellence International Conference (SLAE) (pp. 1-6). Manama, Bahrain: IEEE Xplore. doi:10.1109/SLAE54202.2021.9788081

Asif, M. U., Asad, M., Kashif, M., & Haq, A. u. (2021). Knowledge exploitation and knowledge exploration for sustainable performance of SMEs. 2021 Third International Sustainability and Resilience Conference: Climate Change (pp. 29-34). Sakheer: IEEE. doi:10.1109/IEEECONF53624.2021.9668135

Baer, M. K., & Silvani, M. C. (1997). Designing a tax administration reform strategy: Experiences and guidelines. International Monetary Fund,.

Baldry, J. C. (1984). The enforcement of income tax laws: Efficiency implications. Economic Record, 60(2), 156-159.

Bannaga, E. A. (2017). Implications of introducing the Value-Added Tax (VAT) to the UAE. Middlesex University.

Bengtsson, L. (2015). The VAT treatment of the payments on account in distance selling in the light of consumer rights directive.

Bergman, M., & Nevarez, A. (2006). Do audits enhance compliance? An empirical assessment of vat enforcement. National Tax Journal, 59(4). doi:

Bird, R. M., & Jantscher, M. C. (1992). Improving tax administration in developing countries (Vol. 19). Washington, DC: International Monetary Fund.

Damer, N., Al-Znaimat, A. H., Asad, M., & Almansour, A. Z. (2021). Analysis of motivational factors that influence usage of Computer Assisted Audit Techniques (CAATs) auditors in Jordan. Academy of Strategic Management Journal, 20(Special Issue 2), 1-13.

Gangl, K., Kirchler, E., Lorenz, C., & Torgler, B. (2015). Wealthy tax non-filers in a developing country: Taxpayer knowledge, perceived corruption and service orientation in Pakistan. Social Sciences Research Network, 1-27.

Gardiner, C. (2019). Tax policy analysis of the value added tax hike in South Africa. University of Pretoria.

Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433. doi:10.1007/s11747-011-0261-6

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. doi:10.1007/s11747-014-0403-8

Hunt, J. B., & Wallace, J. (1997). A competency‐based approach to assessing managerial performance in the Australian context. Asia Pacific Journal of Human Resources, 35(2), 52-66. doi:

Keen, M., & Mintz, J. (2004). The optimal threshold for a value-added tax. Journal of Public Economics, 88(3-4), 559-576.

Kira, A. R. (2017). An evaluation of governments’ initiatives in enhancing small taxpayers’ voluntary tax compliance in developing countries. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(1), 253-267.

McCarten, W. (2006). The role of organizational design in the revenue strategies of developing countries: Benchmarking with VAT performance. The Challenges of Tax Reform in A Global Economy, 413-439.

Mosteanu, N. R. (2019). Intelligent Foreign Direct Investments to boost economic development–UAE case study. The Business & Management Review, 10(2), 1-9.

Nguyen, H. H. (2019). Impact of direct tax and indirect tax on economic growth in Vietnam. The Journal of Asian Finance, Economics, and Business, 6(4), 129-137.

Njogu, L. K. (2015). The effect of value added tax on economic growth in Kenya. International Academic Journal of Economics and Finance, 1(5), 10-30.

Okafor, R. G. (2012). Tax revenue generation and Nigerian economic development. European Journal Of Business And Management, 4(19), 49-56.

Petrovsky, N., & Avellaneda, C. N. (2014). Mayoral public sector work experience and tax collection performance in Colombian local governments. International Public Management Journal, 17(2), 145-173. doi:

Ratnasari, N. P., & Tjaraka, H. (2020). Individual taxpayers’ compliance in the implementation of the policies on reduction and abolition of tax administrative sanction and active tax collection. Journal of Talent Development and Excellence, 12(2S), 591-597.

Ruan, Y., & Li, W. (2020). Research on the issues and countermeasures of VAT legislation for China mobile business users. In International Conference on Human-Computer Interaction (pp. 94-106). Springer.

Russell, R. D., & Russell, C. J. (1992). An examination of the effects of organizational norms, organizational structure, and environmental uncertainty on entrepreneurial strategy. Journal of Management, 18(4), 639-656. doi:

Schlotterbeck, S. (2017). Tax administration reforms in the Caribbean: Challenges, achievements, and next steps. International Monetary Fund.

Sheikh, U. A., Asad, M., Israr, A., Tabash, M. I., & Ahmed, Z. (2020). Symmetrical cointegrating relationship between money supply, interest rates, consumer price index, terroristic disruptions, and Karachi stock exchange: Does global financial crisis matter? Cogent Economics & Finance, 8(1), 1-24. doi:

Tait, A. A. (1991). Value-added tax: Administrative and policy issues. International Monetary Fund.

Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.

Zahra, K., Majeed, K., Mahmood, A., & Asad, M. (2012). Impact assessment of community participation in solid waste management projects in selected areas of Faisalabad city. Journal of Urban Planning and Development, 138(4), 319-327. doi:10.1061/(ASCE)UP.1943-5444.0000127

Zhao, X., John, G., Lynch, J., & Chen, Q. (2010). Reconsidering baron and kenny: Myths and truths about mediation analysis. Journal of Consumer Research, 3(2), 197-206. doi: