DOI: 10.5176/2251-1997_AF18.186
Authors: Mohd. Ariff Bin Kasim, Siti Rosmaini Binti Mohd. Hanafi, Mohammad Faisal Aliyarukunju
Nizarudeen, and Sajid Sadique Mahamood
Abstract:
This study attempts to explore various behavioural constructs, such as awareness, preparedness, challenges and attitude or acceptance towards a value added tax (VAT), among business sectors in the United Arab Emirates (UAE). A cross-sectional approach was applied in data collection. Data were collected via a set of questionnaires that were published online and shared via links through social apps for selected business entities across the UAE. The results of multiple regression revealed that all variables were significantly and positively related to attitude toward VAT. Interestingly, a new pattern of results emerged in the variables’ sequence of explanatory power or strength towards attitude. The research framework in this study was based on Technology Acceptance Model (TAM) with modification to support the hypothesised relationships and to better reflect the relevant behavioural attributes in the UAE. This paper highlights the significant roles of each entity in successful implementation of a VAT in the UAE.
Keywords: Technology Acceptance Model, Value Added Tax, Goods and Services Tax, Awareness, Preparedness, Challenges, Attitude
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