Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers
Tax is one of the main sources of government revenue. However, not every national government has been able to effectively exploit this great opportunity to generate revenue. The tax is collected at a lower level because of the inefficient of tax administration in Yemen. The purpose of this study is...
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2018
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| 在線閱讀: | https://etd.uum.edu.my/8346/1/s817748_01.pdf https://etd.uum.edu.my/8346/2/817748%20REFERENCES.docx |
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my-uum-etd.83462021-06-15T03:35:19Z Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers 2018 Salem Al-Harethi, Abobakr Ramadhan Abdul Aziz, Saliza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Tax is one of the main sources of government revenue. However, not every national government has been able to effectively exploit this great opportunity to generate revenue. The tax is collected at a lower level because of the inefficient of tax administration in Yemen. The purpose of this study is to investigate the determinants of tax administration efficiency from the Yemeni perspective. This study is based on four variables used to determine factors that affect tax administration efficiency in Yemen. The four variables that are measured in this current study are autonomy, accountability, transparency and motivation. This study is underpinned by the goal setting theory and further supported by the governance theory. The data were collected through the distribution of questionnaires to 379 participants in Yemen. A total of 223 questionnaires were analyse using the Statistical Package for Social Sciences (SPSS) version 24. Based on multiple regression analysis and other statistical techniques, the results of the study showed significant relationship between autonomy, transparency, accountability and motivation with the efficiency of tax administration. Given the findings from the study, it is highlights several limitations and suggestions future studies that can be conducted in this scope. 2018 Thesis https://etd.uum.edu.my/8346/ https://etd.uum.edu.my/8346/1/s817748_01.pdf text eng public https://etd.uum.edu.my/8346/2/817748%20REFERENCES.docx text eng public other masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Abdul Aziz, Saliza |
| topic |
HF5601-5689 Accounting |
| spellingShingle |
HF5601-5689 Accounting Salem Al-Harethi, Abobakr Ramadhan Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers |
| description |
Tax is one of the main sources of government revenue. However, not every national government has been able to effectively exploit this great opportunity to generate revenue. The tax is collected at a lower level because of the inefficient of tax administration in Yemen. The purpose of this study is to investigate the determinants of tax administration efficiency from the Yemeni perspective. This study is based on four variables used to determine factors that affect tax administration efficiency in Yemen. The four variables that are measured in this current study are autonomy, accountability, transparency and motivation. This study is underpinned by the goal setting theory and further supported by the governance theory. The data were collected through the distribution of questionnaires to 379 participants in Yemen. A total of 223 questionnaires were analyse using the Statistical Package for Social Sciences (SPSS) version 24. Based on multiple regression analysis and other statistical techniques, the results of the study showed significant relationship between autonomy, transparency, accountability and motivation with the efficiency of tax administration. Given the findings from the study, it is highlights several limitations and suggestions future studies that can be conducted in this scope. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Master's degree |
| author |
Salem Al-Harethi, Abobakr Ramadhan |
| author_facet |
Salem Al-Harethi, Abobakr Ramadhan |
| author_sort |
Salem Al-Harethi, Abobakr Ramadhan |
| title |
Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers |
| title_short |
Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers |
| title_full |
Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers |
| title_fullStr |
Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers |
| title_full_unstemmed |
Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers |
| title_sort |
factors determining tax administration efficiency in hadhramout, yemen: perspective of individual taxpayers |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
Othman Yeop Abdullah Graduate School of Business |
| publishDate |
2018 |
| url |
https://etd.uum.edu.my/8346/1/s817748_01.pdf https://etd.uum.edu.my/8346/2/817748%20REFERENCES.docx |
| _version_ |
1747828376754716672 |