Abstract
The Conceptual Framework for Analyze Efficiency in Land Tax Administration System
Highlights
It has become increasingly demanding for all governments the world to devise appropriate means of generating adequate revenue to finance government expenditure which continues to soar as a result of growth in population and economic development
This paper aims to develop a conceptual framework of land tax administration and collection efficiency that can be used to analyze and discuss tax performance
The findings revealed that eighteen elements of land tax administration and collection efficiency were identified, namely, administrative strategy, awareness creation, comprehensive assessment, compliance strategy, anti- corruption practice, human resources management, monitoring and evaluation, law enforcement, leadership style, private participation, public enlightenment, rules and regulations, service delivery, tax audit practice, tax agencies, collection strategy, use of ICT, and tax reforms and amendment
Summary
It has become increasingly demanding for all governments the world to devise appropriate means of generating adequate revenue to finance government expenditure which continues to soar as a result of growth in population and economic development. This is the reason that taxation has become legally accepted all over the world as one of the most suitable means of revenue raised. Governments have resorted to strengthening of the tax collection as a mean of fixing their economies in the face of the global economic breakdown As such various methods have been put in place to mobilize internally generated funds through taxation such as direct tax and indirect tax
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