Staff Competence, Support Services, and VAT Collection Performance: Does Managerial Performance Mediate the Relationship?

VAT collection is a major issue for several governments around the world. Different countries have applied different techniques to enhance collection. Likewise, UAE government has introduced and its challenging them. One of key issues that been observed in literature support services are limited, staff appointed incompetent require proper training. Similarly, managerial role at same time cannot be ignored. Therefore, purpose study identify mediating performance between competence, performance. For said purpose, primary quantitative causal research conducted using adopted questionnaires. The findings based on structural equation modeling technique contributed Economic Theory Tax Compliance by identifying equally important practitioners understanding importance boosting competence provision enhancing