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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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Main Author: Salem Al-Harethi, Abobakr Ramadhan
Format: Thesis
Language:English
English
Published: 2018
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/8346/1/s817748_01.pdf
https://etd.uum.edu.my/8346/2/817748%20REFERENCES.docx
https://etd.uum.edu.my/8346/
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spelling my.uum.etd.83462021-06-15T03:35:19Z https://etd.uum.edu.my/8346/ Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers Salem Al-Harethi, Abobakr Ramadhan 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 NonPeerReviewed text en https://etd.uum.edu.my/8346/1/s817748_01.pdf text en https://etd.uum.edu.my/8346/2/817748%20REFERENCES.docx Salem Al-Harethi, Abobakr Ramadhan (2018) Factors determining tax administration efficiency in Hadhramout, Yemen: Perspective of individual taxpayers. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
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
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
publishDate 2018
url https://etd.uum.edu.my/8346/1/s817748_01.pdf
https://etd.uum.edu.my/8346/2/817748%20REFERENCES.docx
https://etd.uum.edu.my/8346/
_version_ 1703962792984313856
score 13.211869

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