Drivers of Personal Competence in Tax Revenue Collections at Local Government Authority in Tanzania
Résumé
Local government authorities have failed to collect sufficient revenue from own sources to run daily operations. The present study assessed personal competence drivers which potentially drive revenue collections. The exploratory and confirmatory factor analysis through structural equation modelling and multiple regression analysis were employed to assess drivers of personal competence on tax revenue collection from a sample size of 247 revenue collectors. The study finds that the usefulness of tax laws at a coefficient of 0.356 at p<0.01, technological support services (coef = 0.168, p<0.01), tax compliance (0.309, p<0.05), and enforcements (coef = 0.212, p<0.01) were the personal acquired competence drivers that statistically significantly influence the positive collection of tax revenue. The study recommends local government authorities employing frequency appraisal on tax collectors’ competence-based skills, the adoption of modern technologies, and strengthening taxpayers’ business environment. Also, the personal competence driven behavior change contributes to the consideration of technological change that suffice revenue collection.
Citer ce document
Accès au document
Texte intégral en lecture en ligne, réservé aux abonnés SPHAERO et aux membres de l'institution. Se connecter
Voir l'article sur le site de la revueAuteur(s)
Statistiques
Consultations : 1
Téléchargements : 0