{"id":"https://openalex.org/W4416782815","doi":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","title":"THE IMPACT OF CORPORATE TAX IMPLEMENTATION ON ACCOUNTING PRACTICES AND BUSINESS COMPLIANCE IN THE UNITED ARAB EMIRATES","display_name":"THE IMPACT OF CORPORATE TAX IMPLEMENTATION ON ACCOUNTING PRACTICES AND BUSINESS COMPLIANCE IN THE UNITED ARAB EMIRATES","publication_year":2025,"publication_date":"2025-06-30","ids":{"openalex":"https://openalex.org/W4416782815","doi":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49"},"language":"en","primary_location":{"id":"doi:10.29121/shodhprabandhan.v2.i1.2025.49","doi":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","is_oa":true,"landing_page_url":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","pdf_url":"https://shodhprabandhan.com/shodhprabandhan/article/download/49/48","source":{"id":"https://openalex.org/S7407055836","display_name":"ShodhPrabandhan Journal of Management Studies","issn_l":"3049-2416","issn":["3049-2416","3108-1975"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4322614449","host_organization_name":"Granthaalayah Publications and Printers","host_organization_lineage":["https://openalex.org/P4322614449"],"host_organization_lineage_names":["Granthaalayah Publications and Printers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ShodhPrabandhan: Journal of Management Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://shodhprabandhan.com/shodhprabandhan/article/download/49/48","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Abdullah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262953","display_name":"Amity University Mumbai","ror":"https://ror.org/00k65bx67","country_code":"IN","type":"education","lineage":["https://openalex.org/I191972202","https://openalex.org/I4405262953"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Abdullah","raw_affiliation_strings":["B.com, Accounting and Finance, Amity Business School, Amity University Mumbai, Enrollment number: A70075423012"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"B.com, Accounting and Finance, Amity Business School, Amity University Mumbai, Enrollment number: A70075423012","institution_ids":["https://openalex.org/I4405262953"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086695535","display_name":"Bhojraj Shewale","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405262953","display_name":"Amity University Mumbai","ror":"https://ror.org/00k65bx67","country_code":"IN","type":"education","lineage":["https://openalex.org/I191972202","https://openalex.org/I4405262953"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Bhojraj Shewale","raw_affiliation_strings":["Associate Professor, Amity Business School, Amity University Mumbai"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor, Amity Business School, Amity University Mumbai","institution_ids":["https://openalex.org/I4405262953"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049030345","display_name":"Bhawna Sharma","orcid":"https://orcid.org/0000-0002-3563-7453","observed_orcids":["https://orcid.org/0000-0002-3563-7453"]},"institutions":[{"id":"https://openalex.org/I4405262953","display_name":"Amity University Mumbai","ror":"https://ror.org/00k65bx67","country_code":"IN","type":"education","lineage":["https://openalex.org/I191972202","https://openalex.org/I4405262953"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Bhawna Sharma","raw_affiliation_strings":["Officiating HOI, Amity Business School, Amity University Mumbai"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Officiating HOI, Amity Business School, Amity University Mumbai","institution_ids":["https://openalex.org/I4405262953"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405262953"],"apc_list":null,"apc_paid":null,"fwci":1.0186,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.70160201,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"2","issue":"1","first_page":"109","last_page":"115"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6704000234603882,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6704000234603882,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.19370000064373016,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05009999871253967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.8859999775886536},{"id":"https://openalex.org/keywords/united-arab-emirates","display_name":"United Arab Emirates","score":0.8090000152587891},{"id":"https://openalex.org/keywords/accounting-practice","display_name":"accounting practice","score":0.6970000267028809},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8019999861717224},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7409999966621399},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8500000238418579},{"id":"https://openalex.org/keywords/ifrs-for-smes","display_name":"IFRS for SMEs","score":0.9959999918937683},{"id":"https://openalex.org/keywords/realization-principle","display_name":"realization principle","score":0.6069999933242798},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8109999895095825},{"id":"https://openalex.org/keywords/tax-documentation","display_name":"tax documentation","score":0.9860000014305115},{"id":"https://openalex.org/keywords/tax-governance","display_name":"tax governance","score":0.4880000054836273},{"id":"https://openalex.org/keywords/accounting-policy","display_name":"accounting policy","score":0.5339999794960022}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7918000221252441},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6887999773025513},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5638999938964844},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.515500009059906},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.43309998512268066},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.43290001153945923},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4138000011444092},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.37610000371932983},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.3626999855041504},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.35010001063346863},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.33739998936653137},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.326200008392334},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.3156999945640564},{"id":"https://openalex.org/C142172996","wikidata":"https://www.wikidata.org/wiki/Q221284","display_name":"Conformity","level":2,"score":0.3050000071525574},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.3034000098705292},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.2904999852180481},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.28040000796318054},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.27079999446868896},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2705000042915344},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.2685000002384186},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.2671000063419342}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29121/shodhprabandhan.v2.i1.2025.49","doi":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","is_oa":true,"landing_page_url":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","pdf_url":"https://shodhprabandhan.com/shodhprabandhan/article/download/49/48","source":{"id":"https://openalex.org/S7407055836","display_name":"ShodhPrabandhan Journal of Management Studies","issn_l":"3049-2416","issn":["3049-2416","3108-1975"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4322614449","host_organization_name":"Granthaalayah Publications and Printers","host_organization_lineage":["https://openalex.org/P4322614449"],"host_organization_lineage_names":["Granthaalayah Publications and Printers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ShodhPrabandhan: Journal of Management Studies","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.29121/shodhprabandhan.v2.i1.2025.49","doi":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","is_oa":true,"landing_page_url":"https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.49","pdf_url":"https://shodhprabandhan.com/shodhprabandhan/article/download/49/48","source":{"id":"https://openalex.org/S7407055836","display_name":"ShodhPrabandhan Journal of Management Studies","issn_l":"3049-2416","issn":["3049-2416","3108-1975"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4322614449","host_organization_name":"Granthaalayah Publications and Printers","host_organization_lineage":["https://openalex.org/P4322614449"],"host_organization_lineage_names":["Granthaalayah Publications and Printers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ShodhPrabandhan: Journal of Management Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4416782815.pdf","grobid_xml":"https://content.openalex.org/works/W4416782815.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W3124171564"],"related_works":["https://openalex.org/W4390279835","https://openalex.org/W4400019191","https://openalex.org/W4415956191","https://openalex.org/W2301773881","https://openalex.org/W7204640934","https://openalex.org/W6949375808","https://openalex.org/W4312000344","https://openalex.org/W7215577551","https://openalex.org/W4406476576","https://openalex.org/W4390288403"],"abstract_inverted_index":{"This":[0,156],"research":[1],"paper":[2,157],"has":[3,86],"the":[4,8,12,17,44,48,61,83,101,104,112,115,118,121,125,128,132,169],"objective":[5],"to":[6,111,138,151,153],"assess":[7],"ultimate":[9],"influence":[10],"of":[11,69,114,120,127],"Corporate":[13,84,161],"Tax":[14,50,85,162],"system":[15],"in":[16,26,149,168],"United":[18,170],"Arab":[19,171],"Emirates,":[20],"which":[21],"had":[22],"its":[23],"formal":[24],"opening":[25],"June":[27],"2023,":[28],"on":[29,66,91,191],"accounting":[30,129,147],"and":[31,54,57,76,103,124,145,179],"business":[32],"compliance":[33,77,189],"practices.":[34],"The":[35,79],"study":[36],"only":[37],"uses":[38],"resources":[39],"that":[40,82,93,159,176],"are":[41,94,137],"recognized":[42],"as":[43,47],"best":[45],"such":[46],"Federal":[49],"Authority,":[51],"KPMG,":[52],"PwC,":[53],"IFRS":[55,102,105],"Foundation,":[56],"it":[58],"also":[59,186],"investigates":[60],"new":[62,140,188],"CT":[63],"legislation's":[64],"impact":[65],"various":[67],"areas":[68],"financial":[70,97],"reporting,":[71],"internal":[72],"controls,":[73],"tax":[74,133,183],"documentation,":[75,144],"processes.":[78],"examination":[80],"reveals":[81],"imposed":[87],"considerable":[88],"technical":[89],"requirements":[90,184],"entities":[92],"preparing":[95],"their":[96],"statements":[98],"under":[99],"both":[100],"for":[106],"SMEs,":[107],"mainly":[108],"with":[109,131,181],"respect":[110],"computation":[113],"taxable":[116],"income,":[117],"application":[119],"realization-based":[122],"principles,":[123],"reconciliation":[126],"profit":[130],"profit.":[134],"Besides,":[135],"companies":[136],"secure":[139],"governance":[141],"systems,":[142],"super":[143],"updated":[146],"policies":[148],"order":[150],"conform":[152],"FTA's":[154],"demands.":[155],"concludes":[158],"a":[160,165],"policy":[163],"is":[164],"drastic":[166],"change":[167],"Emirates'":[172],"regulatory":[173],"environment,":[174],"one":[175],"promotes":[177],"transparency":[178],"conformity":[180],"international":[182],"but":[185],"imposes":[187],"obligations":[190],"companies.":[192]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-11-28T00:00:00"}