The conceptual framework for analyze efficiency in land tax administration system

Abstract

This paper aims to develop a conceptual framework of land tax administration and collection efficiency that can be used to analyze and discuss tax performance. Relevant literature was sourced using keywords pertaining to tax administration, tax collection and tax efficiency variables to identify the constructs of the framework. The paper then developed and proposed a conceptual model to study the efficiency of land tax system by land administration institutions. The findings revealed that eighteen elements of land tax administration and collection efficiency were identified, namely, administrative strategy, awareness creation, comprehensive assessment, compliance strategy, anti- corruption practice, human resources management, monitoring and evaluation, law enforcement, leadership style, private participation, public enlightenment, rules and regulations, service delivery, tax audit practice, tax agencies, collection strategy, use of ICT, and tax reforms and amendment. The proposed conceptual framework may assist future research in providing a structured approach for assessing tax administration and collection performance. The framework may also assist tax authorities in designing strategic planning to improve the land tax system. An acceptable and specific measurement of tax administration and collection efficiency has been proposed and tested as a tool for analyzing and discussing land tax performance variables. This framework can help policy makers to think about the right combination of strategies in specific contexts.