Affiliations:
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
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.
Supply chain success, Tax policies, Customs policies, Sustainable practices, Jordan
https://doi.org/10.21833/ijaas.2025.09.024
Al-Taani, A. H. M., Al-Zaqeba, M. A. A., Al-Khawaja, H. A., Shubailat, O. M., Elhesenat, L. A., & Al-Rashdan, M. T. (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. https://doi.org/10.21833/ijaas.2025.09.024