The influence of tax and customs policies on the success of supply chains: Evidence from Jordan
This study examines the impact of tax and customs policies on the success of supply chains in Jordan within the context of international trade. Data were collected through standardized questionnaires from 286 employees in customs clearance and logistics firms and analyzed using SEM-PLS4. The results show that taxation and customs policies positively influence supply chain success and also encourage sustainable practices, which mediate their effects on supply chain performance. The findings highlight the importance of a coordinated approach to taxation, customs regulations, and sustainability to improve supply chain efficiency, foster economic growth, and strengthen Jordan’s position in the global market. This research offers valuable implications for policymakers and businesses seeking to enhance supply chain performance and promote sustainable economic development.
Authors
- Haneen A. Al-Khawaja (ORCID: https://orcid.org/0000-0003-4607-9394)
- Mosab Tayseer AL-Rashdan
- Omar M. Shubailat (ORCID: https://orcid.org/0000-0002-6765-6093)
- Attallah Hassan Mohamed Al-Taani
- Murad Ali Ahmad Al-Zaqeba
- Laith Ahmad Elhesenat
Publication Details
- Journal
- International Journal of ADVANCED AND APPLIED SCIENCES
- Published
- 2025-09-16
- DOI
- https://doi.org/10.21833/ijaas.2025.09.024
- Citations
- 1
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 3.13