The literature review should only review the literature. It should have at least 2 theories/tools (theories/tools should be in line with Tax Accounting Software assisting SMEs ease VAT obligations). If any literature cannot be found for the UAE specifically then anywhere were VAT is implemented will be fine. These should be coming from PEER REVIEWED articles and should be two solid theories. These theories should be analysed and answer the following questions per theory: –
1. What is the meaning of the theories/tools?
2. Where do you use the theories/tools?
3. What are the steps (variances / components) of implementing the theories/tools?
4. What is the added value that the theory can provide and what are the benefits of using the theory/tools?
5. What are the benefits of the theories/tools?