Relevance of technology acceptance model for the implementation of value added tax (VAT) in the United Arab Emirates (UAE): Evidence of distinctive behavioral connections

Abstract

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.