How convenient is the imposition of value added tax : perceptions of businesses in the United Arab Emirates

dc.contributor.authorBudeli, Rinae
dc.contributor.authorOberholzer, Ruanda
dc.contributor.authorCoetzee, Elizabeth Susanna Maria
dc.date.accessioned2025-07-10T08:19:15Z
dc.date.available2025-07-10T08:19:15Z
dc.date.issued2024-12
dc.description.abstractA tax policy should meet the fundamental principles of a good tax system, which includes convenience. The study explores whether United Arab Emirates (UAE) businesses acting as collecting agents, perceive the imposition of value added tax ('VAT') to be convenient. Prior studies focused on the perceptions of consumers only. Data collected by way of online questionnaires were analysed electronically and the results indicate that businesses perceive VAT in the UAE to be imposed in a manner and at a time convenient to them. In addition, the study provides valuable insight that May lead to suggestions for improved VAT administration and compliance, resulting in maximum revenue collection and improved taxpayer experience.
dc.description.departmentTaxation
dc.description.librarianhj2025
dc.description.sdgSDG-01: No poverty
dc.description.urihttps://search.informit.org/journal/jatta
dc.identifier.citationBudeli, R., Oberholzer, R. & Coetzee, E. 2024, 'How convenient is the imposition of value added tax: perceptions of businesses in the United Arab Emirates', Journal of the Australasian Tax Teachers Association, vol. 19, no. 1, pp. 68-96, doi : 10.3316/informit.T2025042400002090672648857.
dc.identifier.issn1832-911X (print)
dc.identifier.other10.3316/informit.T2025042400002090672648857
dc.identifier.urihttp://hdl.handle.net/2263/103278
dc.language.isoen
dc.publisherAustralasian Tax Teachers' Association
dc.rights© 2024 Australasian Tax Teachers Association.
dc.subjectUnited Arab Emirates (UAE)
dc.subjectBusinesses
dc.subjectValue added tax (VAT)
dc.subjectTax policy
dc.subjectConvenience
dc.titleHow convenient is the imposition of value added tax : perceptions of businesses in the United Arab Emirates
dc.typeArticle

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