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...

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Main Authors: Pantamee, Abdurrahman Adamu, Mansor, Muzainah
Format: Article
Language:English
Published: EconJournals 2016
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Online Access:http://repo.uum.edu.my/21496/1/IJEFI%206%20S7%202016%20192%20196.pdf
http://repo.uum.edu.my/21496/
http://www.econjournals.com/index.php/ijefi/article/view/3607
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spelling my.uum.repo.214962017-04-05T07:34:01Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
HJ Public Finance
spellingShingle HF5601 Accounting
HJ Public Finance
Pantamee, Abdurrahman Adamu
Mansor, Muzainah
A modernize tax administration model for revenue generation
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.
format Article
author Pantamee, Abdurrahman Adamu
Mansor, Muzainah
author_facet Pantamee, Abdurrahman Adamu
Mansor, Muzainah
author_sort Pantamee, Abdurrahman Adamu
title A modernize tax administration model for revenue generation
title_short 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_sort modernize tax administration model for revenue generation
publisher EconJournals
publishDate 2016
url http://repo.uum.edu.my/21496/1/IJEFI%206%20S7%202016%20192%20196.pdf
http://repo.uum.edu.my/21496/
http://www.econjournals.com/index.php/ijefi/article/view/3607
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score 12.913726