Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries : the case of the United Arab Emirates
Ahmad Al-Hiyari, Mohamed Chakib Kolsi and Abdulsalam Mas’ud
| Year of publication: |
2025
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| Authors: | Al-Hiyari, Ahmad ; Kolsi, Mohamed Chakib ; Abdulsalam Mas'ud |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 23.2025, 2, p. 721-741
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| Subject: | Accounting information system | Automated VAT solution | Environmental factors | Organizational factors | Tax compliance cost | Technological factors | VAT compliance cost | Umsatzsteuer | Sales tax | Vereinigte Arabische Emirate | United Arab Emirates | Befolgungskosten | Compliance costs | Steuermoral | Tax compliance | Steuererhebungsverfahren | Taxation procedure | Automatisierung | Automation | IT-gestütztes Rechnungswesen |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-10-2023-0617 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015418954