A modernize tax administration model for revenue generation
Capacity of a government to finance it expenditure depend on the ability of tax system to generate adequate revenue, and the ability of tax system to generate significant revenue depend on the tax administration efficiency and effectiveness, however in most of the developing economies, tax administr...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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EconJournals
2016
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21496/1/IJEFI%206%20S7%202016%20192%20196.pdf |
| _version_ | 1825804570231570432 |
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| author | Pantamee, Abdurrahman Adamu Mansor, Muzainah |
| author_facet | Pantamee, Abdurrahman Adamu Mansor, Muzainah |
| author_sort | Pantamee, Abdurrahman Adamu |
| collection | UUM |
| description | Capacity of a government to finance it expenditure depend on the ability of tax system to generate adequate revenue, and the ability of tax system to generate significant revenue depend on the tax administration efficiency and effectiveness, however in most of the developing economies, tax administration is characterized by inefficiency and ineffectiveness.The objective of this paper is to develop a model, which will guide developing countries to reform their tax administration toward tax revenue generation.To achieve this, several previous tax administration models as well as theories of governance and performance were reviewed and analyzed.Moreover, the modernize tax administration model developed in this study consists of four components namely inputs, transformation process, output, and outcome, the paper concludes that significant reform means working through the entire modernize tax administration model.The limitation of the paper is that the model is not been tested. |
| first_indexed | 2024-07-04T06:17:42Z |
| format | Article |
| id | uum-21496 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:17:42Z |
| publishDate | 2016 |
| publisher | EconJournals |
| record_format | eprints |
| spelling | uum-214962017-04-05T07:34:01Z https://repo.uum.edu.my/id/eprint/21496/ A modernize tax administration model for revenue generation Pantamee, Abdurrahman Adamu Mansor, Muzainah HF5601 Accounting HJ Public Finance Capacity of a government to finance it expenditure depend on the ability of tax system to generate adequate revenue, and the ability of tax system to generate significant revenue depend on the tax administration efficiency and effectiveness, however in most of the developing economies, tax administration is characterized by inefficiency and ineffectiveness.The objective of this paper is to develop a model, which will guide developing countries to reform their tax administration toward tax revenue generation.To achieve this, several previous tax administration models as well as theories of governance and performance were reviewed and analyzed.Moreover, the modernize tax administration model developed in this study consists of four components namely inputs, transformation process, output, and outcome, the paper concludes that significant reform means working through the entire modernize tax administration model.The limitation of the paper is that the model is not been tested. EconJournals 2016 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21496/1/IJEFI%206%20S7%202016%20192%20196.pdf Pantamee, Abdurrahman Adamu and Mansor, Muzainah (2016) A modernize tax administration model for revenue generation. International Journal of Economics and Financial Issues, 6 (S7). pp. 192-196. ISSN 2146-4138 http://www.econjournals.com/index.php/ijefi/article/view/3607 |
| spellingShingle | HF5601 Accounting HJ Public Finance Pantamee, Abdurrahman Adamu Mansor, Muzainah A modernize tax administration model for revenue generation |
| title | A modernize tax administration model for revenue generation |
| title_full | A modernize tax administration model for revenue generation |
| title_fullStr | A modernize tax administration model for revenue generation |
| title_full_unstemmed | A modernize tax administration model for revenue generation |
| title_short | A modernize tax administration model for revenue generation |
| title_sort | modernize tax administration model for revenue generation |
| topic | HF5601 Accounting HJ Public Finance |
| url | https://repo.uum.edu.my/id/eprint/21496/1/IJEFI%206%20S7%202016%20192%20196.pdf |
| work_keys_str_mv | AT pantameeabdurrahmanadamu amodernizetaxadministrationmodelforrevenuegeneration AT mansormuzainah amodernizetaxadministrationmodelforrevenuegeneration AT pantameeabdurrahmanadamu modernizetaxadministrationmodelforrevenuegeneration AT mansormuzainah modernizetaxadministrationmodelforrevenuegeneration |