International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

Frequency: 12

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 Volume 12, Issue 9 (September 2025), Pages: 241-251

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 Original Research Paper

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

 Author(s): 

 Attallah Hassan Mohamed Al-Taani 1, Murad Ali Ahmad Al-Zaqeba 2, *, Haneen A. Al-Khawaja 3, Omar M. Shubailat 4, Laith Ahmad Elhesenat 2, Mosab Tayseer Al-Rashdan 1

 Affiliation(s):

  1Department of Customs and Tax Sciences, Jadara University, Irbid, Jordan
  2Faculty of Economics and Muamalat (FEM), Universiti Sains Islam Malaysia (USIM), Nilai, Negeri Sembilan, Malaysia
  3Department of Financial Technology and Banking, Faculty of Business, Ajloun National University, Ajloun, Jordan
  4Department of Logistics Sciences, School of Management and Logistic Sciences, German Jordanian University, Amman, Jordan

 Full text

    Full Text - PDF

 * Corresponding Author. 

   Corresponding author's ORCID profile:  https://orcid.org/0000-0003-0746-912X

 Digital Object Identifier (DOI)

  https://doi.org/10.21833/ijaas.2025.09.024

 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.

 © 2025 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license ( http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Supply chain success, Tax policies, Customs policies, Sustainable practices, Jordan

 Article history

 Received 17 January 2025, Received in revised form 1 August 2025, Accepted 27 August 2025

 Acknowledgment

The authors are grateful to the editor and the anonymous reviewers for their valuable comments and constructive feedback on an earlier version of this paper. They also thank their colleagues and friends for their helpful suggestions and support during the development of this project. 

 Compliance with ethical standards

 Ethical considerations

This study was conducted in accordance with ethical standards for research involving human participants. The research protocol was reviewed to ensure compliance with the principles of voluntary participation, confidentiality, and informed consent. All participants were informed about the purpose of the study, assured that their responses would remain anonymous, and that their participation was entirely voluntary. No personal identifying information was collected. The study did not involve any physical, psychological, or social harm to participants.

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Al-Taani AHM, Al-Zaqeba MAA, Al-Khawaja HA, Shubailat OM, Elhesenat LA, and Al-Rashdan MT (2025). The influence of tax and customs policies on the success of supply chains: Evidence from Jordan. International Journal of Advanced and Applied Sciences, 12(9): 241-251

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 Figures

  Fig. 1  Fig. 2  Fig. 3 

 Tables

  Table 1  Table 2  Table 3  Table 4 

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