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- W2945306589 abstract "This research focuses on the challenges of tax administration in Somaliland Ministry of Finance (MOF). The study analyses existingchallenges in the MOF-Tax Administration, causes of these challenges, the impact of these challenges on domestic revenue collectionas well as the country’s economic growth and development. In order to obtain a desirable, comprehensive, and in-depth understandingof the research problem, the researcher applied a mixed method approach, thereby limiting the weaknesses of using the quantitative orqualitative research approach alone. The sample size consisted of 63 staff members. The research included 57 questionnaires for 57employees and lower level managers as well as 6 interviews for top and middle-level managers in Somaliland Inland RevenueDepartment. The data was analyzed using Statistical Package for Social Science (SPSS), Ms. Excel, and conceptual analysis, wherethemes were developed and analyzed.The key findings of the research were that Somaliland tax administration faces immense challenges that can be broadly groupedinto three categories: institutional challenges, attitudinal challenges as well as political and economic challenges. These challenges aremainly due to the absence of professional staff, the lack of taxpayers’ education, outdated tax laws, non-compliance behavior oftaxpayers, rigidity of the tax system, and poor public trust amongst others. These challenges restrained tax revenue collection, publicservice provision, investments, and economic growth issues. Therefore, the recommendations, accordingly made in this thesis, include,amongst others, the need to establishing a professional training center for staff, automating tax procedure, implementing effectiveperformance appraisal system, and the regular updating of tax policies to establish a transparent, accountable and equitable tax systemin Somaliland." @default.
- W2945306589 created "2019-05-29" @default.
- W2945306589 creator A5065826834 @default.
- W2945306589 date "2018-01-01" @default.
- W2945306589 modified "2023-09-27" @default.
- W2945306589 title "The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective" @default.
- W2945306589 hasPublicationYear "2018" @default.
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