Competitiveness, Technology Licensing, and Ease of Paying Taxes: A 30-Country Study

Troilo, Michael; Zdziarski, Michał; Collins, J. Markham

doi:10.15678/eber.2017.050401

Cited by 5 publications

(7 citation statements)

References 40 publications

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“…Previous studies have described similar findings [28,29]. Reference [30] explores the effect of regulatory constraints among 30 countries, indicating that increased regulatory burden through tax compliance negatively influences the number of technology licensing. Hence, this study puts forth the following hypotheses: H1: Challenges have a significant positive impact on business operatives' attitude toward VAT implementation.…”

Section: Literature Review and Hypotheses Developmentsupporting

confidence: 60%

“…Reference [12] indicates 17 attributes that tax agents recognized as challenges in GST implementation, citing documentation burdens, lack of GST knowledge, upgrading computerized technology systems, tax refunds, improving the accounting system, understanding GST law, input tax credit, exempted goods and services, and reporting periods, among others. Additionally, challenges might come in the form of compliance effort with the new regulations [30]. Business operatives may worry about the remittance mechanisms for the collected VAT and whether there might be any penalties associated with non-compliance.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

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Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

Kasim*¹,

Hanafi²,

Suki³

2019

IJRTE

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The objective of this study is to examine the relationship between behavioral constructs of business operatives and their attitudes toward implementation of the Value Added Tax (VAT) in the United Arab Emirates (UAE). Data was collected using questionnaire survey for a sample of 189 business operators in the UAE. Path analysis using partial least square–structural equation modeling (PLS-SEM) was utilized to analyze the research model, applying the technology acceptance model (TAM) with addition of challenges to reflect the unique behavioral attributes in the UAE. The findings of PLS-SEM reveal that challenges were the primary construct related to the business operatives’ attitudes for implementation of the VAT. However, preparedness was the least influential factor on the attitudes of business operatives regarding implementation of the VAT. Thus, these results reiterate the significance of the TAM in explaining the behavioral dynamic of business operatives for the implementation of the VAT.

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Section: Literature Review and Hypotheses Developmentsupporting

confidence: 60%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

Kasim*¹,

Hanafi²,

Suki³

2019

IJRTE

View full text Add to dashboard Cite

show abstract

“…The result on firm size conforms with the findings of Dohse et al (2019a); however, the result on legal status contradicts the same study. Troilo et al (2017) also find that legal status (sole proprietorships) does not influence the acquisition of technology licences from abroad. Regarding securing international quality certificates in the Visegr ad countries, we find that top managers' experience, firm size, board of directors and being part of business membership associations all positively impact firms' decisions to obtain these certifications.…”

Section: Discussionmentioning

confidence: 75%

Evaluating the determinative factors driving patents and foreign technologies acquisitions in Visegrád countries

Odei

Appiah²

2022

IJIS

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Purpose This paper aims to empirically examine the factors driving the acquisition of patents and foreign technologies in 2,198 firms spanning multiple industries in Visegrád countries. Design/methodology/approach To fulfil the research objectives, the authors used the binary logistic regression models for the empirical specifications to analyse the various hypotheses to ascertain the factors contributing to patents, foreign technologies and international quality certificate acquisitions in Visegrád countries. Findings The results show that technological innovations, in-house and external research and development, intense competition from the informal sector and external knowledge search positively influence firms to acquire patents, foreign technologies and international quality certificates. The study further showed that certain firm characteristics, such as size, having a board of directors, female top managers and top managers’ experience, positively influenced firms’ ability to obtain patents, foreign technologies and international quality certificates. Originality/value The authors provide new insights into understanding the factors contributing to international technological linkages in the context of transitional countries such as the Visegrád four group. The authors have shown that international technology linkages through foreign technology licences and international quality certifications are vital for innovations in transition economies.

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“…Challenges exist in understanding the differences in making zero-rated supplies and exempt supplies, as both are not subject to output tax (Asmuni et al, 2017;Bidin et al, 2014a;Bidin et al, 2014b;Hartley, 2019;Keen and Lockwood, 2010;Marimuthu and Bidin, 2016;Zhou et al, 2013). Moreover, challenges could arise in the form of compliance efforts towards the new regulation (Troilo et al, 2017). A study by Bidin et al (2014a) reported vital areas that tax agents perceived as challenges in GST implementation, which included, among others, lack of GST knowledge, documentation burden, the need to upgrade computer systems, tax refunds, the need to enhance the accounting system, clarity on taxability, understanding GST law, tax authority, co-operation, input tax credit, exempted goods and services, period of time to lodge the tax return and zero-rated goods and services.…”

Section: Literature Reviewmentioning

confidence: 99%

What shapes Muslim business operators’ attitudes towards value-added tax? Evidence from the United Arab Emirates

Kasim

Hanafi

Suki

2020

JIMA

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Purpose This study aims to examine what factors shape Muslim business operators’ attitudes towards pre- and post-value-added tax (VAT) implementation in the United Arab Emirates (UAE). Design/methodology/approach A longitudinal approach is employed to collect data from a total of 200 respondents, during both the pre-VAT implementation period and the post-VAT implementation period. A partial least squares structural equation modelling approach was performed to analyse the research. Findings Empirical findings revealed that challenges in implementing the VAT system were the primary predictors of Muslim business operators’ attitudes regarding the pre-VAT implementation period in the UAE because they were aware that the penalties associated with non-compliance would outweigh the costs incurred in preparing for the VAT. During the post-VAT implementation period, awareness was the strongest influence on Muslim business operators’ attitude because there are no income taxes imposed on businesses and individuals in the UAE. Practical implications The introduction of VAT in the UAE ignited great controversy on the part of Muslim business operators, who viewed the new tax system as a significant challenge or risk to their careers, especially when they realised that they would have to play a significant role in tax collection. VAT registration should be required for all businesses regardless of size since they are going to be the tax agents for the government. Indeed, the government should finalize policies and procedures on the penalties for non-compliance since such legalities could greatly contribute towards the acceptance of VAT. Originality/value Challenges prompted Muslim business operators to become more knowledgeable about VAT, whereas also developing a greater awareness and sense of preparedness regarding the implications of the system on their businesses. This discovery has advanced the theoretical understanding of the topic and its managerial implications.

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Competitiveness, Technology Licensing, and Ease of Paying Taxes: A 30-Country Study

Cited by 5 publications

References 40 publications

Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

Evaluating the determinative factors driving patents and foreign technologies acquisitions in Visegrád countries

What shapes Muslim business operators’ attitudes towards value-added tax? Evidence from the United Arab Emirates

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