The recent study aims to examine the impact of transformational leadership on government employees’ job satisfaction in Jordan. The researchers selected a sample of n= 52 Human Resource employees from public sector organization by using a convenient sampling method. Structural equational modeling also helped to validate the proposed relationship between study variables. Findings revealed a strong positive relationship between transformational leadership and job satisfaction among the HR employees. As found, despite Covid-19, transformational leaders help employees work effectively and increase employee’s job satisfaction and organizational commitment. By keeping in view, the results of the present investigation consider transformational leadership as highly capable tool for dealing with organizational crisis and management. The researchers therefore suggest further studies to illustrate the role of leadership in strategically following administrative procedures during major social and health crisis situations.

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.