Determinants of tax administration efficiency in Libya

Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is t...

Full description

Saved in:

Bibliographic Details
Main Author:	Muaen, Moftah A. O.
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/6044/1/s815265_01.pdf https://etd.uum.edu.my/6044/2/s815265_02.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.6044
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mansor, Muzainah
topic	HJ Public Finance
spellingShingle	HJ Public Finance Muaen, Moftah A. O. Determinants of tax administration efficiency in Libya
description	Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is to investigate the determinants of tax administration efficiency from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax administration efficiency in Libya. The five variables that are measured in this current study are autonomy, motivation, information and communication technology ICT, training and leadership style. The data were collected through the distribution of questionnaires to 250 respondents in Libya. 161 out of 250 questionnaires were sufficient and a valid rate for the analysis by using the Partial Lease Square-Structural Equation Modeling (PLS-SEM) software. By using correlation and regression analyses, the outcomes of the study show that there is a positively and significant relationship between motivation, ICT training and leadership style with tax administration efficiency. On the other hand, autonomy indicates a negative and insignificant relationship with tax administration efficiency.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Muaen, Moftah A. O.
author_facet	Muaen, Moftah A. O.
author_sort	Muaen, Moftah A. O.
title	Determinants of tax administration efficiency in Libya
title_short	Determinants of tax administration efficiency in Libya
title_full	Determinants of tax administration efficiency in Libya
title_fullStr	Determinants of tax administration efficiency in Libya
title_full_unstemmed	Determinants of tax administration efficiency in Libya
title_sort	determinants of tax administration efficiency in libya
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/6044/1/s815265_01.pdf https://etd.uum.edu.my/6044/2/s815265_02.pdf
_version_	1776103681207304192
spelling	my-uum-etd.60442023-03-09T02:41:01Z Determinants of tax administration efficiency in Libya 2016 Muaen, Moftah A. O. Mansor, Muzainah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ Public Finance Tax is one major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity of revenue generation. The tax is collected at very lower level because of the inefficiency of tax administration in Libya. The purpose of this study is to investigate the determinants of tax administration efficiency from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax administration efficiency in Libya. The five variables that are measured in this current study are autonomy, motivation, information and communication technology ICT, training and leadership style. The data were collected through the distribution of questionnaires to 250 respondents in Libya. 161 out of 250 questionnaires were sufficient and a valid rate for the analysis by using the Partial Lease Square-Structural Equation Modeling (PLS-SEM) software. By using correlation and regression analyses, the outcomes of the study show that there is a positively and significant relationship between motivation, ICT training and leadership style with tax administration efficiency. On the other hand, autonomy indicates a negative and insignificant relationship with tax administration efficiency. 2016 Thesis https://etd.uum.edu.my/6044/ https://etd.uum.edu.my/6044/1/s815265_01.pdf text eng public https://etd.uum.edu.my/6044/2/s815265_02.pdf text eng public masters masters Universiti Utara Malaysia Abdalaziz, M. (2012). Measuring taxable capacity in Libya (Doctoral dissertation, University of Gloucestershire). Abderrahmane, B. (2015). The new Tax Legislation in Libya. Retrieved from Libyan taxation: http://www.benlawyers.com/libyan-taxation/the-new-tax-legislation-in-libya-258.html Abdullah, M., & Suhaib, A. Q. (2011). The Impact of Zakat on Social life of Muslim Society. Pakistan Journal of Islamic Research, 8, 85-91. Abiola, J., & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy. International Journal of Business and Social Science, 3(8). Abu-Assi, H. A., Al-Dmour, H. H., & Al-Zu'bi, 2. M. (2014). Determinants of Internet Banking Adoption in Jordan. International Journal of Business and Management, 9(12), 169-196. Abuhadra, D. S., & Ajaali, A. T. (2014). Labour Market And Employment Policy In Libya. European Training Foundation. Afful-Broni, A. (2012). Relationship between motivation and job performance at the University Mines and Technology, Tarkwa, Ghana: Leadership lessons. Creative Education, 309-314. Aguinis, H., & Kraiger, K. (2010). Benefits of Training and Development for Individuals and Teams, Organizations, and Society. Annual Review of Psychology, 60, 451-474. Akeel, A., & Indra, D. (2013). The Role of Transformation Leadership Style in Motivating Public Sector Employees in Libya. Australian Journal of Basic and Applied Sciences, 7(2), 2013. Akintye, I. R., & Tashie, G. A. (2013). The effect of tax compliance on economic growth and development in Nigeria, West Africa. British Journal of Arts and Sciences, 11(11), 222-231. Andersen, K. N., Henriksen, H. Z., Medaglia, R., Danziger, J. N., Sannarnes, M. K., & Enemarke, M. (2010). Fads and facts of e-government: A review of impacts of egovernment (2003-2009). International Journal of Public Administration, 33(11), 564-579. AIGhamdi, R., Drew, S., & Al-Ghaith, W. (2011). Factors Influencing E-Commerce Adoption By Retailers In Saudi Arabia: A qualitative Analysis. The Electronic Journal of Information Systems in Developing Countries (EJISDC), 1-23. Alkhateeb, F. M., Khanfar, N. M., & Loudon, D. (2009). Physicians' Adoption of Pharmaceutical E-Detailing: Application of Rogers' Innovation-Diffusion Model. Services Marketing Quarterly, 31(1), 116-132. doi:10.1080/15332960903408575 Andrew, S., & Jean-Francois. (2008). he Relationship Between Labour Productivity and Real Wage Growth in Canada and OECD countries. Oxford. Antomioni, D. (1999). What motivates middle managers? Industrial Management. Chicago: Atlanta. Apulu, I., & Latham, A. (2011). Drivers for information and communication technology adoption: A case study of Nigerian small and medium sized enterprises. International Journal of Business and Management, 6(5), 1. Arslan, A., & Staub, S. (2013). Theory X and Theory Y Type Leadership Behavior and its Impact on Organizational Performance: Small Business Owners in the Sishane Lighting and Chandelier District. Procedia-Social and Behavioral Sciences, 75, 102-111. Ash, J. S., Lyman, J., Carpenter, J., & Fourier, L. (2001). A diffusion of innovations model of physician order entry. In Proceedings of the AMLA Symposium (pp. 22-26). American Medical Informatics Association. Babbie, E. (1989). The practice of social research. California: Wadsworth Publishing Company. Babbie, E. (1990). Survey Research Methods. California: Wadsworth. Thomson Information/Publishing Group. Bagozzi, R. R., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74-94. Bakeer, A., & Wynn, M. G. (2014). ICT Utilization in Libyan Universities: A Report on Case Study Research. In The Ninth International Multi-Conference on Computing in the Global Information Technology (pp. 165-170). ThinkMind Barrett, A., & O'Connell, P. J. (2001). Does training generally work? The returns to incompany training. Industrial & labor relations review,, 54(3), 647-662. Bass, B. M., & Avolio, B. J. (2004). Full range leadership development: Manual for multifactor leadership questionnaire. California: Mind Gorden, Inc. Belfield, R., & Marsden, D. (2003). Performance pay, monitoring environments, and establishment performance. International Journal of Manpower, 24(4), 452-471. Binuyo, A. O., & Aregbeshola, R. A. (2014). The impact of information and communication technology (ICT) on commercial bank performance: evidence from South Afiica. Problems and Perspectives in Management, 12, 59-60. Bishop, J. H. (1994). The impact of previous training on productivity and wages. In Training and the private sector: International comparisons. Chicago : University of Press. Black, S. E., & Lynch, L. M. (2001). How to compete: the impact of workplace practices and information technology on productivity. Review of Economics and statistics, 83(3), 434-445. Bollen, K. A. (1 989). Structural equation modeling with latent variables . New York: Wiley. Bresnahan, T., Brynjolfsson, E., & Hitt, L. (2002). IT, workplace organization and the demand for skilled workers: a firm level analysis. Quarterly Journal of Economics,forthcom ing. Brown, B. (2001). Return on investment in training. Ohio: Ohio State University Press. Bryman, A., & Bell, E. (2003). Business Research Methods. New York: Oxford University Press Inc. Buchner, N. J., Sanner, B. M., Borgel, J., & Rump, L. C. (2007). Continuous positive airway pressure treatment of mild to moderate obstructive sleep apnea reduces cardiovascular risk. American journal of respiratory and critical care medicine, 176(12), 1274-1280. Carson, J. B., Tesluk, P. E., & Marrone, J. A. (2007). Shared leadership in teams: An investigation of antecedent conditions and performance. Academy of Management Journal, 50(5), 1217-1234. Casasnovas, G., McDaid, D., & Costa-Font, J. (2009). Decentralization and management autonomy? Evidence from the Catalonian hospital sector in a decentralized Spain. . International Public Management, 103-119. Cekmecelio~lu, H. G., & Gunsel, A. (2011). Promoting creativity among employees of mature industries: The effects of autonomy and role stress on creative behaviors and job performance. Procedia-Social and Behavioral Sciences, 24, 889-895. Chan, C., & Swatman, P. M. (1999). E-commerce implementation in Australia: A case study approach. Burwood: Deakin University School of Management Information Systems. Chatterjee, S., & Yilmaz, M. (1992). A review of regression diagnostics for behavioral research. Applied Psychological Measurement, 16(3), 209-227. Chew, F., Grant, W., & Tote, R. (2004). Doctors on-line: using diffusion of innovations theory to understand internet use. Family Medicine, 36(9), 645-650. Chatama, Y. J. (2013). The impact of ICT on Taxation: the case of Large Taxpayer Department of Tanzania Revenue Authority. Developing Country Studies, 3(2), 91. Chin, W. W. (1998). The partial least squares approach to structural equation modelling. Mahwah, New Jersey, USA, New Jersey, USA: Psychology Press. Chin, W. W. (2010). How to Write Up and Report PLS Analyses. In W. W. Chin, Handbook of partial least squares: Concepts, methods and application (pp. 645-689). New York: Springer. Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a monte carlo simulation study and an electronic-mail emotionladoption study. Information Systems Research, 14(2), 189-217. Chong, S., & Bauer, C. (2000). A model of factor influences on Electronic Commerce adoption and diffusion in small-and medium-sized enterprises. Pacific Asia Conference on Information Syslenis Proceedings (pp. 290-301). Association for Information Systems AIS Electronic Library. Colien, J. W. (1988). Statistical power analysis for the behavioral sciences. New Jersey, USA: Lawrence Erlbaum Associates. Crandall, W. J. (2010). Revenue administration: autonomy in tax administration and the revenue authority model. New York: International Monetary Fund. Croxton, R., & Moniz, R. (2009). An analysis of employees motivation within the public sector. London: Hensons. Central Intelligence Agency (Ed.). (2015). The World Factbook 2014-15. Government Printing Office. David, M., & Richardson, R. (2003). Motivation and performance related pay in the public sector: a case study of the Inland Revenue. London: School of Ecomomics, Centre of economic performance, London. Davies, D., Taylor, R., & Savery, L. (2001). The role of appraisal, remuneration and training in improving staff relations in the Western Australian accommodation industry: a comparative study. Journal of European Industrial Training, 25(7), 366-373. Dawes, J. (2007). Do data characteristics change according to the number of scale points used? International Journal of Market Research, 50(1), 61-77. Demuzere, S., Verhoest, K., & Bouckaert, G. (2008, January). Quality management techniques in public sector organizations: the role of managerial autonomy and organizational culture. In Upsetting Organizations. Dobre, 0. I. (2013). Employee motivation and organizational performance. Review of applied socio-Economic Research, 5(1), 53-60. Edmead, N., Ngwu, C., Oqua, B. I., & Pichel, F. (2013). Streamlining Land Administration and Governance in Cross River State. Elenkov, D. S. (2002). Effects of leadership on organizational performance in Russian companies. Journal of Business Research, 55(6), 467-480. Efunboade, A. 0. (2014). Impact of ICT on Tax Administration in Nigeria, 5(8), 26-30. Etzioni, A. (1964). Modern organizations. Foundations of modern sociology series. Evelyn, A. (2004). Autonomy of apex hospitals in Uganda:Too little, too slow. Health policy and development, 2(2), 151-160. Falk, F. R., & Miller, N. B. (1992). A Primer for Soft Modeling. Ohio: University of Akron Press. Feige, E. L. (2009). New estimates of overseas U.S. currency holdings, the Underground economy and the Tax Gap. Munich, Germany: MPRA-Munich University. Feldstein, M. (2008). Did wages reflect growth in productivity? Journal of Policy Modeling, 30(4), 591 -594. Fernandez, S. (2005). Developing and testing an integrative framework of public sector leadership: Evidence from the public education arena. Journal of Public Administration Research and Theory, 15(2), 197-217. Fernandez, S., Cho, Y. J., & Perry, J . L. (2010). Exploring the link between integrated leadership and public sector performance. The Leadership Quarterly, 21 (2), 308-323. Finkelstein, S., Hambrick, D. C., & Cannella, A. (1 996). Strategic leadership. Sf. Paul, Minn.: West. Field, A. (2009). Discovering statistics using SPSS. London: SAGE publications Ltd. Fisher, T., & Hostland, D. (2002). The Long View: Labour Productivity, Labour Income and Living Standards in Canada. The Review of Economic Performance and Social Progress, 57-67. Fletcher, J., & Kaufer, K. (2003). Shared leadership. Shared Leadership: Reframing the how's and why's of leadership. Sage, London, 21-47. Fombrun, C. J., & Riel, V. (2004). Fame & Fortune. Upper Saddle River, New Jersey: Pearson Education. Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50. Gammelgaard, J., McDonald, F., & Stephan, A. (2012). The impact of increases in subsidiary autonomy and network relationships on performance. Internalional Business Review, 21(6), 1158-1172. Garde, M.P. (2004, November 15). A model for tax administration reform. Business focus bulletin. Geisser, S. (1975). The Predictive Sample Reuse Method with Applications. Journal of the American Statistical Association, 70(350), 320-328. Gideon, Z., & Alouis, M. (2013). Systems, Processes and Challenges of Public Revenue Collection in Zimbabwe. London Press. Ginva, C.A. (2009). Human Resource manage ment in African Work Organizations, Vol. I. National Printing Co. Ltd, Dar es Saalam. Goerdel, H. T., & Pitt, D. W. (2006). Public Management. In Autonomy, and Performance: Merging Political and Administrative Notion of Autonomy, Paper Prepared for the Second Conference on Empirical Studies of Organizations and Public Management, College Station, TX, May (pp. 5-6). Gustafsson, A., & Johnson, M. D. (2004). Determining attribute importance in a service satisfaction model. Journal of Service Research, 7(2), 124-141. Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Mutilvariate data analysis. Upper Saddle River, New Jersey, USA: Pearson Prentice Hall. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139-152. doi:http://dx.doi.org/10.2753/MT1P069-6679190202 Hair, J. F., Sarstedt, M., & Ringle, C. M. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433. doi:DOI 10.1007/s11747-011-0261-6 Hair, J., Black, B., Babin, B., Anderson, R., & Tatham, R. (2006). Multivariate data analysis. Upper Saddle River, NJ: Pearson Prentice Hall. Hair, J. F., Bush, R. P., & Ortinau, D. J. (2003). Marking Research: Within a change information environment. Hamdy, A. (2007). ICT in Education in Libya. Libya Counhy Report. Retrieved October, 6, 2009. Hansen, J. R., & Lein, T. E. (2010). Comparing public and private managers' leadership styles: Understanding the role of job context. International Public Management Journal, 13(3), 247-274. Hatry, H. (1999). [Introduction]. Public Administration Review, 59(2), 101-104. Hayes, M. P., & Jennings, M. R. (1988). Habitat correlates of distribution of the California red-legged frog (Rana aurora draytonii) and the foothill yellow-legged frog (Rana boylii): Implications for management. Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing (AIM), 20, Hiller, N. J., Day, D. V., & Vance, R. J. (2006). Collective enactment of leadership roles and team effectiveness: A field study. The Leadership Quarterly, 17(4), 387-397. Howell, J. M., Hall-Merenda, & Kathryn, E. (1999). The ties that bind: The impact of leadermember exchange, transformational and transactional leadership, and distance on predicting follower performance. Journal of Applied Psychology, 84(5), 680-694. James, B. (2013). Effects of Information and Communication Technology on Secretaries' Performance in Contemporary Organisations in Bayelsa State, Nigeria. Information and Knowledge Management, 3 (5), 87-93. Katz, D., & Kahn, R. L. (1978). The social psychology of organizations. Kiabel, D. B., & Nwokah, G. N. (2009). Boosting revenue generation by state governments: The tax consultant option revisited. European Journal of Sciences, 8(4). Kim, S. (2002). Participative management and job satisfaction: Lessons for management leadership. Public Administration Review, 62(2), 231-241. Knippenberg, V., & Hogg, M. A. (2003). A social identity model of leadership effectiveness in organizations. Research in organizational behavior, 25, 243-295. libyan Audit Bureau. (2015).Tripoli: Government of Libya. Libyan income tax and tax laws (2016) Retrieved from Libyan taxation: http://www.worldwide-tax.com/libya~libya~tax~ regime.asp London, J. (2013). The promises and perils of hospital autonomy: Reform by decree in VietNam. Social Science & Medicine, 232-240. Retrieved from Social Science & Medicine. Lynch, L. M ., & Black, S. E. (1995). Beyond the Incidence of Training: Evidence from a National Employers Survey. Germany: NBER Research. doi:http://www.nber.org/papers/w5231 MacKenzie, S. B., Podsakoff, P. M., & Podsakoff, N. P. (2011). Construct measurement and validation procedures in MIS and behavioral research: Integrating new and existing techniques. MIS quarterly, 35(2), 293-334. Manasan, R. G. (2003). Tax administration reform: (Semi-) autonomous revenue authority anyone? Makati City: Philippine institute for development studies. Manzoor, Q. A. (2012). Impact of employees motivation on organizational effectiveness. Business Management and Strategy, 3(1). doi: 10.5296/bms.v3i1.904 Maslach, C., Jackson, S. E., & Leiter, M. P. (1986). The Maslach Burnout Inventory: Manual (; Palo Alto, CA: Consulting Psychologists). Meindl, J. R., Ehrlich, S. B., & Dukerich, J. M. (1985). The romance of leadership. Administrative science quarterly, 78-102. Mikesell, J. L. (2003). International experiences with administration of local taxes: A review of practices and issues. Tax Policy and Administration Thematic Group, The World Bank. Muogbo, U. (2013). The impact of employee motivation on organizational performance (A study of some selected firms in Anambra state Nigeria). The International Journal Of Engineering And Science (IJES), 2(7), 70-80. OECD (201 1). Efficiency of tax administrations in government at a glance 2011, OECD Publishing. http://dx.doi.org/10.1787Igov-glance-2011-64-en Ogbonna, E., & Harris, L. C. (2000). Leadership style, organizational culture and performance: empirical evidence from UK companies. International Journal of Human Resource Management, 11(4), 766-788. Ogbonna, G. (2012). Petroleum Income And Nigerian Economy: Empirical Evidence. Arabian Journal of Business and Management Review, 33 -59. Ogbonna, G. N. (2009). Burning Issues and Challenges of the Nigerian Tax Systems with Analytical Emphasis on Petroleum Profits Tax. pdf (accessesd 23rd March, 2010). Ongori, H., & Migiro, S. 0. (2010). Information and communication technologies adoption in SMEs: literature review. Journal of Chinese Entrepreneurship, 2(1), 93-104. Olatunji, 0. S. (2015). The Impact of Information Communication Technology on Small and Medium Scale Enterprises Productivity In Nigeria. Onyeukwu, H. (2010). Business Tax in Nigeria: The controversy of multiple taxation. Osborne, J. W. (2010). mproving your data transformations: Applying the box-cox transformation. Practical Assessment, Research & Evaluation, 15(12), 1-9. Peterson, R. S., Smith, D. B., Martorana, P. V., & Owens, P. D. (2003). The impact of chief executive officer personality on top management team dynamics: one mechanism by which leadership affects organizational performance. Journal of Applied Psychology, 88(5), 795. Pfeffer, J. (1 977). The ambiguity of leadership. Academy of management review, 2(l), 104-112 Rahman, A. (2009). Investment Climate in Practice: Tackling Corruption through Tax Administration Reform. Reinartz, W., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and variance-based SEM. International Journal of research in Marketing, 26(4), 332-344. Robbins, S., & DeCenzo, D. (2000). Instructors Manual with Video Guide. Prentice Hall. Sarquis, J., & Arbache, J. S. (2002). Human capital, external effects and technical change. London School of Economics & Universidade de Brasilia: Brasilia. Sekaran, U., & Bougie, R. (2010). Research Method for Business, A Skill Building Approach. John Wiley & Sons Inc. Sekaran, U. (2003). Research Methods for Business. New York: John Milley and Sons. Inc. Semarang: Badan Penerbit Universitas Diponegoro. Shagari, S. L. (2014). Determinants of tax administration effeciency: A study of Bauchi State, Nigeria (Doctoral dissertation, Universiti Utara Malaysia). Shagari, S. L., & Saad, N. (2015). The Impact of Board Autonomy and Information and Communication Technology on Tax Administration Efficiency: Evidence from Nigeria. Advanced Science Letters, 21(6), 2042-2045. Sharpe, A., Harrison, P., & Arsenault, J. F. (2008). The relationship between labour productivity and real wage growth in Canada and OECD countries. Ottawa, Ontario: CSLS Research, Canada. Solomon, Oluyinka, Hashim, Hazarina, N., & Mehdi. (2012). Employee motivation and organizational performance in multinational companies. International Journal of Research in Management & Technology, 2(3), 303-312. Sun, R. Y. (2002). The relationship among the leadership style, organizational culture and organizational effectiveness based on competing value framework: An empirical study for the institute of technology in Taiwan. Unpublished doctoral dissertation, National Taipei University, Taipei, Taiwan. Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics. Boston: Pearson Education Inc. Taliercio, R. J. (2004). Designing performance: the semi-autonomous revenue authority modelin Africa and Latin America. New York: World Bank. Thomas, K. (2012, Jan 9). IRS finds U.S. tax evasion $385 billion per year, suggesting tax justice network numbers are right. Middle Class Economist. Trottier, T., & Wart, M. V. (2008). Examining the nature and significance of leadership in government organizations. Public Admninistration Review, 68(2), 319-333. UNO, U. N. (2009). Improving tax administration in Sub-Saharan Africa: The potential of revenue agencies and electronic service delivery. New York: UNO Press. Upadhyaya, G. (2011). ICT application in service delivery: A case of inland revenue department, Nepal. A Thesis submitted to the school of postgraduate study. North South University, Bangladesh. Van Wart, M. (2013). Administrative leadership theory: A reassessment after 10 years. Public Administration, 91 (3), 521-543. Wanna, J., Weller, P., & OIFaircheallaigh, C. (1992). Public sector management in Australia. Macmillan. Wenzel, M. (2002). The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity. Journal of applied psychology, 87(4), 629. Werner, P., & Weck-Hannemann, H. (2006). Tax rates, tax administration and income tax evasion in Switzerland. Public Choice, 88(1-2), 161-170. Wetzels, M., Odekerken-Schroder, G., & Oppen, C. V. (2009). Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration. MIS Quarterly, 33(1), 177-195. Wirth, S., Leithe-Jasper, A., Vasil'ev, A. N., & Coey, J. M. D. (1997). Structural and magnetic properties of Ni 2 MnGa. Journal of magnetism and magnetic materials, 167(1), L7-L11. Wright, B. E., Moynihan, D. P., & Pandey, S. K. (2012). Pulling the levers: Transformational leadership, public service motivation, and mission valence. Public Administration Review, 72(2), 206-215. Wright, B. (2004). The role of work context in work motivation: A public sector application of goal and social cognitive theories. Journal of Public Administration Research and Theory, 14(1), 59-78. doi:DOI: 10.1093/jopart/muh004 Wright, B. E., & Pandey, S. K. (2010). Transformational leadership in the public sector: Does structure matter? Journal of Public Administration Research and Theory, 75-89. Wright, K. B. (2005). Researching Internet-based populations: Advantages and disadvantages of online survey research, online questionnaire authoring software packages, and web survey services. Journal of Computer-Mediated Communication, 1O(3) Zanzibar (2014). The impact of training and development on the performance of administrative staff in the public sector organizations Zikmund, W. G. (2003). Business Research Methods. Oklahoma: South-Western.

Determinants of tax administration efficiency in Libya

Similar Items