Tax Administration and Stability in Developing Countries Economy

Okoro, Chineme Blessing and Achionu, ChinyereVitalian (2020) Tax Administration and Stability in Developing Countries Economy. International Academic Journal ofEconomics and Sustainable Development, 8 (4). pp. 10-24. ISSN 5741-4629

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Tax administration in Developing Countries is of paramount important in the stability of countries economy. Fundamentally however, it is a compulsory levy on income since the decision to pay tax is not that of the tax payers but compulsory levy by government on the properties and income of individual and corporation. This study is based on a two phased approach: First Phase: Desk Research, questionnaires and interviews (from a distance). The first phase was based on a desk review. During this phase, existing programmes in thirteen developing countries were in scope. The overview drafted is based on background information, mostly already available in the public domain. As a follow up, primary source information was obtained from people close to the automation experience of each country. Worldwide, tax administrations can be responsible for both domestic taxes and for customs related taxes/duties. The scope of this study is limited to the area of domestic taxes. Therefore, one of the criteria for selecting a provider, was that its product should support the area of domestic taxes. Where the term ͞ tax administration͟ is used in this study, it also refers to a tax authority, a tax agency or a tax department. Second Phase: Field Assessment After evaluation of the outcomes of the first phase, four countries were selected to gather additional documentation and to have interviews with the main stakeholders: taxpayers/representatives, suppliers, and staff at different levels of the executing entity, other involved government institutions and donors. These activities were not exhaustive, but were designed to provide an overview of the overall experiences with the most relevant systems across the world and to provide recommendations for future support. Selection of the four countries was based on geographical location and country type distinction (Middle Income Country (MIC), Lower Income Country (LIC), fragile/post conflict). Recommendations to manage the impact of an ICT-solution on a tax administration. Every level in the tax administration should be involved in the tax administration. Ownership needs to be created at all levels within the beneficiary administration. A communication strategy needs to be developed for tax administration employees and for all other stakeholders.

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Management and Social Sciences
Depositing User: mrs chioma hannah
Date Deposited: 13 Jul 2020 10:22
Last Modified: 13 Jul 2020 10:22

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