Determinants of tax administration efficiency in Libya

Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is t...

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Main Author: Muaen, Moftah A. O.
Format: Thesis
Language:English
English
Published: 2016
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Online Access:http://etd.uum.edu.my/6044/1/s815265_01.pdf
http://etd.uum.edu.my/6044/2/s815265_02.pdf
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spelling my.uum.etd.60442017-02-08T15:20:32Z http://etd.uum.edu.my/6044/ Determinants of tax administration efficiency in Libya Muaen, Moftah A. O. HJ Public Finance Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is to investigate the determinants of tax administration efficiency from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax administration efficiency in Libya. The five variables that are measured in this current study are autonomy, motivation, information and communication technology ICT, training and leadership style. The data were collected through the distribution of questionnaires to 250 respondents in Libya. 161 out of 250 questionnaires were sufficient and a valid rate for the analysis by using the Partial Lease Square-Structural Equation Modeling (PLS-SEM) software. By using correlation and regression analyses, the outcomes of the study show that there is a positively and significant relationship between motivation, ICT training and leadership style with tax administration efficiency. On the other hand, autonomy indicates a negative and insignificant relationship with tax administration efficiency. 2016 Thesis NonPeerReviewed text en http://etd.uum.edu.my/6044/1/s815265_01.pdf text en http://etd.uum.edu.my/6044/2/s815265_02.pdf Muaen, Moftah A. O. (2016) Determinants of tax administration efficiency in Libya. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ Public Finance
spellingShingle HJ Public Finance
Muaen, Moftah A. O.
Determinants of tax administration efficiency in Libya
description Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is to investigate the determinants of tax administration efficiency from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax administration efficiency in Libya. The five variables that are measured in this current study are autonomy, motivation, information and communication technology ICT, training and leadership style. The data were collected through the distribution of questionnaires to 250 respondents in Libya. 161 out of 250 questionnaires were sufficient and a valid rate for the analysis by using the Partial Lease Square-Structural Equation Modeling (PLS-SEM) software. By using correlation and regression analyses, the outcomes of the study show that there is a positively and significant relationship between motivation, ICT training and leadership style with tax administration efficiency. On the other hand, autonomy indicates a negative and insignificant relationship with tax administration efficiency.
format Thesis
author Muaen, Moftah A. O.
author_facet Muaen, Moftah A. O.
author_sort Muaen, Moftah A. O.
title Determinants of tax administration efficiency in Libya
title_short Determinants of tax administration efficiency in Libya
title_full Determinants of tax administration efficiency in Libya
title_fullStr Determinants of tax administration efficiency in Libya
title_full_unstemmed Determinants of tax administration efficiency in Libya
title_sort determinants of tax administration efficiency in libya
publishDate 2016
url http://etd.uum.edu.my/6044/1/s815265_01.pdf
http://etd.uum.edu.my/6044/2/s815265_02.pdf
http://etd.uum.edu.my/6044/
_version_ 1644277467658059776
score 12.913726