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

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
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article

The influence of tax and customs policies on the success of supply chains: Evidence from Jordan

Haneen A. Al-Khawaja, Mosab Tayseer AL-Rashdan, Omar M. Shubailat, Attallah Hassan Mohamed Al-Taani et al.
1 citations
International Journal of ADVANCED AND APPLIED SCIENCES
Taxation and Compliance Studies
3.13
article

The influence of tax and customs policies on the success of supply chains: Evidence from Jordan

Haneen A. Al-Khawaja, Mosab Tayseer AL-Rashdan, Omar M. Shubailat, Attallah Hassan Mohamed Al-Taani, Murad Ali Ahmad Al-Zaqeba, Laith Ahmad Elhesenat
article en
1 citations

Abstract

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.

International Journal of ADVANCED AND APPLIED SCIENCESVol. 12(9)
Openalex Percentile: Top 7%
Taxation and Compliance Studies
3.13
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