تأثير الوعي الضريبي والمعرفة والتطبيق على أداء الشركات الصغيرة والمتوسطة في الإمارات العربية المتحدة: منهج تحليلي
DOI:
https://doi.org/10.36394/jhss/23/1/4الكلمات المفتاحية:
ضريبة القيمة المضافة، الشركات الصغيرة والمتوسطة، التعقيد، الامتثال الضريبي، الخصائص التنظيميةالملخص
تهدف هذه الدراسة إلى استعراض الأدب الحالي حول ضريبة القيمة المضافة وتأثيرها على أداء المؤسسات الصغيرة والمتوسطة. تركز على العلاقة بين المعرفة بالضريبة، الوعي بها، المعايير القانونية ومستويات الأداء والكفاءة داخل هذه المؤسسات، مثل مؤسسة الشارقة لدعم رواد الأعمال، صندوق خليفة لتطوير المشاريع، وهيئة محمد بن راشد لتنمية المشاريع الصغيرة والمتوسطة. وتشمل المؤشرات المدروسة مستويات أداء الموظفين في هذه المؤسسات. تكشف النتائج عن تفاوت تأثير ضريبة القيمة المضافة على أداء الشركات بين الدول النامية والمتقدمة. تساهم الدراسات المقارنة في تقديم رؤى حول العلاقة بين تنفيذ ضريبة القيمة المضافة وأداء المؤسسات، مثل مقارنة أسعار الضريبة، سياسات الإعفاء، وآليات استرداد الضريبة. تشير هذه الدراسات إلى الحاجة لتدابير تنظيمية لدعم نمو واستدامة المؤسسات الصغيرة في سياقات اقتصادية متنوعة. كما تحدد الدراسة التفاوتات في الوعي بضريبة القيمة المضافة وفق مستويات التعليم لموظفي المؤسسات الصغيرة والمتوسطة، مؤكدة على ضرورة التعليم الخاص بضريبة القيمة المضافة واستراتيجيات تنظيمية لتعزيز أداء هذه المؤسسات. ينبغي أن تستكشف الأبحاث المستقبلية التفاعلات الديناميكية بين سياسات ضريبة القيمة المضافة ومسارات نمو المؤسسات الصغيرة في سياقات اقتصادية متنوعة.
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