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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). 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. 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. Challenges prompted Muslim business operators to become more knowledgeable about VAT, while 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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This page is a summary of: What shapes Muslim business operators’ attitudes towards value-added tax? Evidence from the United Arab Emirates, Journal of Islamic Marketing, December 2020, Emerald,
DOI: 10.1108/jima-07-2019-0154.
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