VAT and Accounting Issues and Solutions in UAE

Zafarullah, Muhammad

doi:10.18488/journal.136.2018.31.35.41

Cited by 5 publications

(3 citation statements)

References 4 publications

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“…Different scale items were formulated and used in questionnaires for data collection. Therefore, survey questionnaire, a most appropriate tool was used for data collection (Bowling, Bond, Jenkinson, & Lamping, 1999;Cossiga, 2018;Zafarullah, 2018).…”

Section: Methodsmentioning

confidence: 99%

Knowledge Intensive Herbal City Community Innovative Services in Thailand: Role of Solutions Provision Competence

Siraphatthada¹,

Thitivesa²

2020

RWE

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Various studies examined the knowledge management among different organizations; however, these practices were not examined in the herbal community of Thailand. The role of information extraction and information utilization is not discussed in literature along with the herbal companies of Thailand. Therefore, by considering knowledge management, this study examined the role of information extraction and information utilization in firm competency. The objective of this study is to examine the role of knowledge intensive innovative services of herbal city community in firm competency. The relationship between information extraction, information utilization, innovative services and firm competency was examined to achieve this objective. By carrying out a questionnaire survey, 500 questionnaires were distributed among the herbal city community in Thailand. Results of the study show that; information extraction has positive role to improve firm competency and innovative services. Information utilization has positive role to enhance firm competency and innovative services. Finally, innovative services show positive effect on firm competency.

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Section: Methodsmentioning

confidence: 99%

Knowledge Intensive Herbal City Community Innovative Services in Thailand: Role of Solutions Provision Competence

Siraphatthada¹,

Thitivesa²

2020

RWE

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“…Regardless of the economic status and structure of the country, business entities usually consider the VAT registration process more complex than it seems (Silva, 2014;Kamdar, 2015;Ayeboafo, 2016;Zafarullah, 2018;Liu et al, 2021). The unwillingness of businesses to register under the VAT system is one of the major implementation challenges for Ethiopia.…”

Section: Vat Administration: Challenges the Role Of Reforms And Prosp...mentioning

confidence: 99%

The Value-Added Tax (VAT) Improvement Program: Raising the operational efficacy of the VAT administration in Bangladesh

Bari¹,

Khan²,

Ullah³

2022

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Bangladesh has a weak and inequitable tax system. Over the past 15 years, the government of Bangladesh (GoB) has relied on the regressive value-added tax (VAT) for more than a third of all revenues, with little progress towards strengthening direct taxation of high net-worth individuals and large corporations. From 2015–2021, the World Bank’s VAT Improvement Program (VIP) assisted the Bangladesh National Board of Revenue in improving VAT administration. VIP helped speed up automation and increase revenues. But the program did not include any objectives to improve VAT equity and fairness, and it also fell short on improving transparency and taxpayer satisfaction. To address VAT’s regressive nature and its impact on low income households, the GoB needs to improve coverage of social protection programmes. Bangladesh and its external partners should focus on strengthening progressive direct taxation. Meanwhile, the government must end gender-blind VAT administration and recognize that VAT negatively affects low income female entrepreneurs and consumers.

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“…Chugh (2013) attributed these failures due to breakdown in the risk culture. This is evidence that even if the risk management framework were robust, theoretically, it can never guarantee there would be minimal impact when a risk occurs (Kimball, 2000;Stulz, 2008;Jorion, 2009;Zafarullah, 2018). Nevertheless, it is not necessary that the risk management framework was inefficient but rather the effectiveness of its implementation by the human factor.…”

Section: Introductionmentioning

confidence: 99%

The Determinants Factors of an Effective Risk-Aware Culture of Firms in Implementing and Maintaining Risk Management Program

Zainudin¹,

Samad²,

Altounjy³

2019

IJFR

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The borderless and intense global competition has contributed much to the dynamics of the business world. This dynamic business environment contributes significantly to the existence of risks. In general, risk is the effect of uncertainty, which can normally deviate a firm from achieving its planned goals and objectives. However, deviation is not necessarily bad as besides than affecting a firm negatively, it could also lead to a positive outcome for the firm. From the perspective of implementing and maintaining an effective risk management program, developing a risk-aware culture is one of the important factors for consideration. The importance of culture has been mentioned in the risk management standard, ISO 31000, and numerously, in published studies and articles. However, there are no definite indications tools for firms to develop and embed the risk-aware culture into their organisational culture. According to Chugh (2013), risk-aware culture is a set of values shared within the organisation. It entails acceptance and knowledge about the risks surrounding the organisation. As such, to ensure an effective implementation and maintenance of a risk management program, it is crucial for an organisation to have a risk-aware culture. Fundamentally, culture relates to human behaviour and this requires identification of human-related determinants relevant to develop a risk-aware culture. Hence, this study shall look into the determinants for developing and effective risk-aware culture within firms. This study review the literature on the determinants factors of effective risk-aware culture of the various published articles, online articles, and surveys done by reputed experts in this field. The finding of this study shall facilitate better understanding for firms to develop and maintain their own risk-aware culture, leading to an effective implementation and maintenance of their risk management program.

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VAT and Accounting Issues and Solutions in UAE

Cited by 5 publications

References 4 publications

Knowledge Intensive Herbal City Community Innovative Services in Thailand: Role of Solutions Provision Competence

Knowledge Intensive Herbal City Community Innovative Services in Thailand: Role of Solutions Provision Competence

The Value-Added Tax (VAT) Improvement Program: Raising the operational efficacy of the VAT administration in Bangladesh

The Determinants Factors of an Effective Risk-Aware Culture of Firms in Implementing and Maintaining Risk Management Program

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