MEDIATING ROLE OF MANAGERIAL PERFORMANCE BETWEEN ADMINISTRATIVE POLICIES, ORGANIZATIONAL STRUCTURE, ENFORCEMENT, AND VAT COLLECTION PERFORMANCE

Abstract

The study's primary goal is to comprehend how managerial performance influences the effectiveness of government reforms, organizational structure, compliance, and VAT collections (Bannaga, 2017). 364 national tax authority personnel from the UAE in generally, and Dubai and Abu Dhabi in specifically, were selected as respondents for the aforementioned reason. The study is based on primary research and followed a quantitative research approach using causal study technique. The study followed simple random sampling and applied structural equation modeling to test the direct and indirect effects. The study added a mediatory function for performance management to the Economic Thought of Business Taxes, supporting and contributing to the concept (Nguyen, 2019). Furthermore, the study is significant for the practitioners in the government sector in understanding how VAT collection can be improved. The study was limited to the context of UAE only and opened the horizons of new research over the same model to be applied in those economies where VAT collection is a big challenge.