Tax and governance in rural areas: The implications of inefficient tax collection

Boogaard, Vanessa van den; Beach, Rachel

doi:10.1002/jid.3756

Cited by 7 publications

(6 citation statements)

References 54 publications

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“…At the same time, much focus is directed on registering and attempting to tax small informal operators, that are unlikely to contribute much revenue (Moore, 2022), often already face significant burdens from uncodified tax‐like levies (van den Boogard et al., 2019) and seldom fully understand the working of the national tax system (van den Boogard et al., 2022). Undoubtedly, the very structure of many LICs economies also has a direct bearing on compliance, for example, through limited institutional capacity impacting the administration of particular taxes (see Mascagni et al., 2022 for an example on VAT), or because collecting revenue in sparsely populated areas is often inherently inefficient (van den Boogaard and Beach, 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

Can tax agents support tax compliance in low‐income countries? Evidence from Uganda

Occhiali

Kalyango²

2023

Public Admin & Development

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Tax agents' role in ensuring or deterring compliance with tax obligations has received relatively little attention in the literature. Some evidence has emerged indicating when agents improve (or decrease) compliance, and why taxpayers employ their services. However, most existing studies have focused on high‐ or upper‐middle‐income countries. As the tax systems of low‐income countries present a unique set of compliance issues, a closer look at the role that tax agents play in these contexts is warranted. In this paper, we present evidence from two surveys on their use in Uganda. Our results show that tax agents contribute to an increased quality of filed returns thereby leading to lower audit adjustments The type of services more frequently requested by taxpayers seem to match those in high‐income countries, as do their reasons for engaging tax agents in the first place.

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Section: Literature Reviewmentioning

confidence: 99%

Can tax agents support tax compliance in low‐income countries? Evidence from Uganda

Occhiali

Kalyango²

2023

Public Admin & Development

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“…Sejalan dengan hal tersebut, Koswara (2000) menyatakan bahwa daerah otonom harus memiliki kekuatan dan kemampuan untuk mengembangkan sumber daya keuangannya sendiri, mengelola dan menggunakan keuangannya sendiri dalam jumlah yang cukup untuk membiayai penyelenggaraan pemerintahan daerahnya Meminimalkan ketergantungan pada bantuan pusat semaksimal mungkin, menjadikan PAD sebagai sumber pembiayaan terbesar, dan mendukung kebijakan perimbangan keuangan pusat dan daerah merupakan premis dasar sistem pemerintahan. (Bird, 2011;Saputri, 2023;Slack, 2017;van den Boogaard & Beach, 2023).…”

Section: Pendahuluanunclassified

Optimalisasi Pendapatan Asli Daerah (PAD) Upaya Peningkatan Kinerja Penyelenggaraan Pemerintah Kabupaten Lampung Utara

Desyadi,

Jeddawi,

Ilham

et al. 2023

Ekonomis

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This study aims to analyze the optimization of increasing PAD North Lampung Regency Government which is one of the regencies in Lampung Province which has a lot of potential resources to be developed and managed optimally. Optimizing regional own-source revenue (PAD) is an effort to improve the performance of local government administration as stated in the vision and mission and then implemented through planning document programs and activities (RPJPD, RPJMD and RKPD). This research is a qualitative research with data collection methods using qualitative descriptive research methods. Data sources were obtained through interviews, observations and documents. After the collected data was analyzed again, data analysis techniques were used, namely the SWOT analysis method was used for data reduction, data presentation and data verification. This study was conducted in several SKPD that have the potential to produce PAD which has not been maximized so far. The results of the study show that the strategic environment related to PAD management in North Lampung Regency is produced with ordinate values of x= -0.03 and y = 0.55 which indicates that the SWOT results of this study are in quadrant III, namely a position that is weak internally but still has a chance to be developed. The suggested strategy to be a top priority for efforts to optimize PAD management in North Lampung Regency is the Weaknes-Opportunities Strategy.

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“…Governments, especially, in developing economies are constantly worried about weak tax revenue generation capacity that is needed to effectively finance a growing public infrastructure need, enable state building and meet other developmental agendas (Amoh & Ali‐Nakyea, 2019; Gwaindepi, 2021; McCulloch et al, 2021; van den Boogaard & Beach, 2023). One of the greatest challenges of taxation is compliance on the part of taxpayers.…”

Section: Introductionmentioning

confidence: 99%

“…One of the greatest challenges of taxation is compliance on the part of taxpayers. Due to low domestic revenue blamed on low compliance, governments over the years have relied heavily on foreign aid and the continuous assistance of the International Monetary Fund (IMF), the World Bank and other developmental partners to fund their budgets (Owusu et al, 2020; van den Boogaard & Beach, 2023). In as much as these sources of funding have proved useful to the nation, there are several disadvantages associated with these foreign sources of funding.…”

Section: Introductionmentioning

confidence: 99%

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Agbanyo,

Musah,

Doku

et al. 2024

J of Intl Development

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Corruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles of tax morale and tax tolerance among private businesses in Ghana. Data were collected with a questionnaire from 1133 private firms randomly sampled in the Greater Accra Region. Estimation was done using structural equation modelling with maximum likelihood estimation techniques. The study finds that perceived political corruption diminishes tax morale, tolerance and compliance intentions. Moreover, tax tolerance and tax morale enhance compliance intentions. Again, tax morale and tax tolerance partially mediate the relationship between perceived political corruption and tax compliance intention, reducing corruption's negative effects on intentions to comply with tax obligations. Finally, these tax compliance behaviours vary with education, age of business, sectors and firm size. The government of Ghana needs to focus on voluntary tax compliance by convincingly fighting corruption, especially by tightening fiscal loopholes.

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Tax and governance in rural areas: The implications of inefficient tax collection

Cited by 7 publications

References 54 publications

Can tax agents support tax compliance in low‐income countries? Evidence from Uganda

Can tax agents support tax compliance in low‐income countries? Evidence from Uganda

Optimalisasi Pendapatan Asli Daerah (PAD) Upaya Peningkatan Kinerja Penyelenggaraan Pemerintah Kabupaten Lampung Utara

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

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