Perceptions on the fundamental principles of value-added tax : an exploratory study of businesses in the United Arab Emirates

Data collected through a questionaire made up of a customised scale which comprised multiple choice single-response and multiple choice multiple-response questions, as well as simple category scales to determine whether the UAE VAT system is perceived to be convenient. The questionnaire comprised 24 questions. Questions were formulated for each of the principles of a good tax system. The questionnaire included general questions (questions 1–3) that were applicable to all the principles of a good tax system. These questions were necessary to obtain consent from the participants to participate in the study as well as to gain background information about the participants. The questionnaire ended with an open-ended question (question 24) where participants were provided with the opportunity to convey any message with regards to the VAT system.

The total number of responses obtained from the questionnaire distributed was 60, and the responses were equally distributed across the categories of questions. The questionnaire targeted businesses that hold a trade license and are registered for VAT in the UAE. It was distributed mainly on WhatsApp, LinkedIn, email and Facebook.