Tax officials' attitudes and perceptions: performance indicators and the efficiency of tax collection

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Tax officials' attitudes and perceptions: performance indicators and the efficiency of tax collection

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dc.contributor.author James, Simon en_GB
dc.contributor.author Svetalekth, Thamrongsak en_GB
dc.contributor.author Wright, Brian en_GB
dc.contributor.department University of Exeter en_GB
dc.date.accessioned 2009-01-15T10:29:17Z en_GB
dc.date.accessioned 2011-01-25T10:25:51Z en_US
dc.date.accessioned 2013-03-19T15:57:27Z
dc.date.issued 2006 en_GB
dc.description.abstract The attitudes and perceptions of tax officials can have important effects on the efficiency and effectiveness of tax administration but is often relatively neglected in the development of performance indicators. This paper therefore examines these issues. It also reports the results of a new survey of Thai excise officials conducted with the kind permission of the Thai Excise Department in 2005. Questionnaires were sent to 1,175 excise staff and, after reminders, achieved a final response rate of 47.7 per cent. This was followed up by a second survey consisting of 25 semi-structured interviews with excise staff and also entrepreneurs and tax advisers. Preliminary results derived by January 2006 revealed a wide range of positive attitudes but there are also areas where tax officials do not feel so positive and this might impact on the work of the organisation. However the relationship between attitudes and productivity is not a simple one. The region with the highest productivity had the lowest recorded rates of satisfaction among the staff and regions with low productivity had relatively high rates of satisfaction. en_GB
dc.identifier.uri http://hdl.handle.net/10036/47481 en_GB
dc.language.iso en en_GB
dc.publisher University of Exeter en_GB
dc.relation.ispartofseries Discussion Papers in Management en_GB
dc.relation.ispartofseries 06/01 en_GB
dc.relation.url http://business-school.exeter.ac.uk/documents/discussion_papers/management/2006/0601.pdf en_GB
dc.subject tax collection en_GB
dc.subject performance indicators en_GB
dc.subject Thai Excise Department en_GB
dc.subject tax officials en_GB
dc.title Tax officials' attitudes and perceptions: performance indicators and the efficiency of tax collection en_GB
dc.type Working Paper en_GB
dc.type Meetings and Proceedings en_GB
dc.date.available 2009-01-15T10:29:17Z en_GB
dc.date.available 2011-01-25T10:25:51Z en_US
dc.date.available 2013-03-19T15:57:27Z
dc.identifier.issn 1472-2939 en_GB
dc.description Paper present at the IAREP-SABE Joint Meeting Paris on the 5-8 July 2006. en_GB


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