The significance of good governance in ensuring effective tax administration in the public sector and enhancing tax collection is an undeniable fact that is generally accepted. Yet, there is scanty empirical evidence on the actual application of the principles of good governance in the structure and operation of public sector institutions and its outcome, particularly in the tax administration system. Hence, purpose of this study is to investigate the measures taken to institutionalize the principles of good governance within the Ethiopian Revenues and Customs Authority (ERCA). More specifically, the study assessed the level of conceptual understanding and commitment to the principles of good governance, measures taken to create ownership of the principles; the extent to which the ERCA put in place organizational policies, standards, strategies and structures to institutionalize good governance, and measures taken to improve human resource capacity to implement the principles of good governance. In terms of scope, the study focuses on the assessment and collection of taxes from category “C” taxpayers in selected sub-city branches of the ERCA. The research is essentially a case study that uses quantitative and qualitative data gathered from primary and secondary sources to inform its findings. The bulk of the data for this study was generated from primary sources namely, the leadership and staff of the ERCA and category ‘c’ taxpayers as clients of the Authority. The study accessed these informants through key informant interviews, knowledge, attitude and perception (KAP) questionnaires and survey questionnaires. The research also utilized secondary sources in the form of documentation on the activities of the ERCA. Secondary data was gathered from both print and electronic sources including academic literature, laws and policies, organizational documents, and the ERCA website. The study found that, while there have been efforts to institutionalize the principles of good governance in the structure and operations of ERCA, these measures have not had the anticipated level of impact felt by the employees and clients of the Authority. This has been expressed in the limited confidence of employees and clients on the limited extent to which good governance principles have been internalized by the Authority, and the inadequate capacity of the Authority to identify and address instances of misconduct and corruption. [...]
Inhaltsverzeichnis (Table of Contents)
- 1 INTRODUCTION
- 1.1 Background
- 1.2 Statement of the Problem
- 1.3 Research Questions
- 1.4 Objectives of the Study
- 1.4.1 General objective
- 1.4.2 Specific Objectives
- 1.5 Significance of the Study
- 1.5.1 Policy Makers
- 1.5.2 ERCA
- 1.5.3 Future Researchers
- 1.6 Scope and Limitations of the Study
- 1.6.1 Thematic Focus
- 1.6.2 Organizational Focus
- 1.6.3 Geographic Focus
- 1.7 Organization of the study
- 2 LITERATURE REVIEW
- 2.1 Taxation
- 2.1.1 Concept of Taxation
- 2.1.2 Tax Reform Trends
- 2.1.3 Coercive and Consensual Taxation
- 2.2 Income Tax Assessment
- 2.2.1 Presumptive Tax System
- 2.2.2 The Process of Income Tax Assessment
- 2.2.3 Procedures for Income Tax Assessment
- 2.3 Good Governance
- 2.3.1 Principles of Good Governance
- 2.3.2 Good Governance in the Context of Public Sector
- 2.4 Taxation and Good Governance
- 2.4.1 The Role of Good Governance in Taxation and Tax Reform
- 2.4.2 Contribution of Taxation to Good Governance
- 2.4.3 Measuring Good Governance in Tax Administration
- 2.5 Tax Administration in Ethiopia
- 2.5.1 The Tax Authority
- 2.5.2 Code of Conduct for Tax Authority Employees
- 2.5.3 Tax Review and Appeals
- 2.5.4 Categories of Tax Payers
- 2.5.5 Tax and Tax Administration Reform
- 2.5.6 Challenges in Tax Administration
- 2.6 Conceptual Framework for the Study
- 3 RESEARCH METHODOLOGY
- 3.1 The Study Area
- 3.1.1 Geography
- 3.1.2 Demography
- 3.1.3 Economic Activity
- 3.1.4 The City Administration
- 3.1.5 Public Finance
- 3.2 Research Design
- 3.3 Sources of Data
- 3.4 Sampling
- 3.5 Data Collection Methods/Tools
- 3.5.1 KAP Questionnaire
- 3.5.2 Survey Questionnaire
- 3.5.3 Key Informant Interview
- 3.5.4 Document Review
- 3.5.5 Research Diary
- 3.6 Summary of Research Methods and Tools
- 3.7 Research/Assessment Framework
- 4 DATA PRESENTATION AND ANALYSIS
- 4.1 Profile of Respondents
- 4.2 Common Understanding and Commitment to Good Governance
- 4.3 Awareness of Policies, Strategies and Guidelines/Standards to Institutionalize Good Governance
- 4.4 Human Resources Capacity
- 4.5 Assessment and Collection of Taxes
- 4.6 Overall Assessment of Good Governance
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This study aims to assess the principles and practices of good governance in tax administration, specifically focusing on the assessment and collection of taxes from Category 'C' taxpayers in Addis Ababa. The research investigates the relationship between good governance principles and effective tax administration within this specific context.
- Good governance principles in tax administration.
- Effectiveness of tax assessment and collection methods.
- Capacity of human resources in tax administration.
- Challenges and opportunities for improving tax administration.
- The impact of good governance on tax revenue collection.
Zusammenfassung der Kapitel (Chapter Summaries)
1 INTRODUCTION: This introductory chapter sets the stage for the research, providing background information on the context of tax administration in Addis Ababa, particularly focusing on Category 'C' taxpayers. It clearly defines the research problem, outlining the gaps in knowledge and the need for this study. The chapter articulates the research questions and objectives, specifying the general and specific goals. It details the significance of the study for policymakers, the Ethiopian Revenue and Customs Authority (ERCA), and future researchers, highlighting the potential impact of the findings. Finally, it outlines the scope and limitations of the research, including the thematic, organizational, and geographic focus, providing crucial context for understanding the study's boundaries.
2 LITERATURE REVIEW: This chapter provides a thorough review of existing literature on taxation, income tax assessment, good governance, and their interrelationships. It examines the concept of taxation, exploring different tax reform trends and the distinctions between coercive and consensual taxation. The chapter delves into income tax assessment, including the presumptive tax system and the processes involved. It then critically analyzes the principles of good governance and their application within the public sector, specifically focusing on their relevance to tax administration. The review investigates the role of good governance in tax reform and its contribution to overall governance, considering methods for measuring good governance in tax administration. Finally, it specifically addresses the Ethiopian context, reviewing existing tax administration structures, challenges, and reforms.
3 RESEARCH METHODOLOGY: This chapter meticulously details the research design and methodology employed in the study. It provides a comprehensive description of the study area, including geographic, demographic, economic, and administrative details of Addis Ababa, specifically focusing on the relevant aspects influencing tax collection. The chapter outlines the research design, explaining the rationale for the chosen approach. It thoroughly explains the sources of data, sampling techniques, and data collection methods utilized. These include questionnaires (KAP and surveys), key informant interviews, and document reviews. The chapter also clarifies the tools used, explaining the structure and purpose of each. Finally, it presents a concise summary of the research methods and tools employed, ensuring transparency and reproducibility.
Schlüsselwörter (Keywords)
Tax administration, good governance, Addis Ababa, Category 'C' taxpayers, tax assessment, tax collection, Ethiopia, ERCA, revenue, capacity building, policy, reform.
Frequently Asked Questions: Assessment of Good Governance in Tax Administration in Addis Ababa
What is the main topic of this research?
This research assesses the principles and practices of good governance in tax administration, specifically focusing on the assessment and collection of taxes from Category 'C' taxpayers in Addis Ababa, Ethiopia. It investigates the relationship between good governance principles and effective tax administration in this context.
What are the key themes explored in this study?
The study explores several key themes, including good governance principles in tax administration; the effectiveness of tax assessment and collection methods; the capacity of human resources in tax administration; challenges and opportunities for improving tax administration; and the impact of good governance on tax revenue collection.
What is included in the Table of Contents?
The table of contents is structured into four main sections: Introduction (covering background, problem statement, research questions, objectives, significance, scope, limitations, and organization); Literature Review (exploring taxation, income tax assessment, good governance, and their relationship in Ethiopia); Research Methodology (detailing the study area, research design, data sources, sampling, data collection methods, and research framework); and Data Presentation and Analysis (presenting findings on respondent profiles, understanding of good governance, awareness of policies, human resource capacity, tax assessment and collection, and overall assessment).
What research methods were used?
The research employed a mixed-methods approach. Data collection methods included KAP questionnaires, survey questionnaires, key informant interviews, document reviews, and a research diary. The study area is specifically Addis Ababa, focusing on Category 'C' taxpayers.
What are the objectives of the study?
The general objective is to assess good governance principles and practices in tax administration concerning Category 'C' taxpayers in Addis Ababa. Specific objectives aim to evaluate the effectiveness of tax assessment and collection, analyze human resource capacity, and identify challenges and opportunities for improvement.
Who will benefit from this research?
The findings are significant for policymakers, the Ethiopian Revenue and Customs Authority (ERCA), and future researchers working on tax administration and good governance in developing countries.
What are the key limitations of the study?
The study's scope is limited geographically to Addis Ababa and thematically to Category 'C' taxpayers. The specific organizational focus and the methods employed may also introduce limitations to the generalizability of the findings.
What are the key findings (in summary)?
Detailed findings are presented in Chapter 4 ("Data Presentation and Analysis"), but the study examines aspects such as the profile of respondents, their understanding and commitment to good governance principles, awareness of relevant policies, human resource capacity within the tax administration, effectiveness of tax assessment and collection methods, and an overall assessment of good governance in the context of tax administration for Category 'C' taxpayers in Addis Ababa.
What are the keywords associated with this research?
Key words include: Tax administration, good governance, Addis Ababa, Category 'C' taxpayers, tax assessment, tax collection, Ethiopia, ERCA, revenue, capacity building, policy, and reform.
- Citar trabajo
- Ghetnet Metiku (Autor), Mebrahtu Woldu (Autor), 2016, Assessment of Principles and Practices of Good Governance in Tax Administration, Múnich, GRIN Verlag, https://www.grin.com/document/442422
