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Analysis of Tax Administration Reform through Tax Performance and Quasi-voluntary Compliance: A Comparative Analysis of Tanzania and Uganda : 조세성과와 준자발적 조세순응을 통한 조세행정 개혁 분석: 탄자니아와 우간다의 사례 비교를 중심으로

DC Field Value Language
dc.contributor.advisor김태균-
dc.contributor.author김소희-
dc.date.accessioned2017-07-19T04:20:36Z-
dc.date.available2017-07-19T04:20:36Z-
dc.date.issued2017-02-
dc.identifier.other000000141811-
dc.identifier.urihttps://hdl.handle.net/10371/129146-
dc.description학위논문 (석사)-- 서울대학교 대학원 : 국제학과, 2017. 2. 김태균.-
dc.description.abstractThis study attempts to analyze how two decades of tax administration reforms in Tanzania and Uganda have contributed to tax performance and quasi-voluntary tax compliance. The study compares the political economic backgrounds and processes of tax administration reform in the two countries, with a special focus on semi-autonomous revenue authorities, and their outcomes in terms of tax performance and compliance by using qualitative research methods. The primary goal of tax administration reform is to increase tax revenue and compliance, which further contribute to state-building by strengthening state capacity and the state-society relationship. Tax administrations attempt to increase quasi-voluntary compliance by changing strategic and normative factors that affect taxpayers, as they need certain levels of quasi-voluntary compliance to maximize net revenue.
Revenue authorities in Tanzania and Uganda set to improve tax revenue and voluntary compliance as their major objectives. Tanzania and Uganda make significant cases for comparative research on the outcome of tax administration reform because of the similarity of their political economic backgrounds, initial successes in tax administration reforms, and the fact that elements of their reforms mirror the situations of other sub-Saharan African countries that also have urgent needs for tax administration reform. However, there has been a lack of research that closely analyzes tax administration reforms in terms of tax performance and quasi-voluntary compliance outcomes in Tanzania and Uganda. This study provides a detailed comparison of the outcomes of tax administration reforms of these two countries to complement existing literature.
The study finds out that the tax administrations of Tanzania and Uganda have different outcomes for tax performance and compliance, despite the introduction of similar tax administration reforms. Tanzania generally achieved better outcomes in terms of both tax performance and quasi-voluntary compliance in comparison to Uganda. This is because Tanzanias tax administration was more effective in changing the strategic and normative factors that influence taxpayers in comparison to Uganda. As a result, significant increases in tax revenue and administrative performance in Tanzania have contributed to the strengthening of its state capacity. Improvement in quasi-voluntary compliance has a positive effect on the state-society relationship in Tanzania. Therefore, the different outcomes of tax administration reform in Tanzania and Uganda have the potential to contribute to state-building differently through the development of state capacity and the state-society relationship.
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dc.description.tableofcontentsI. Introduction 1
II. Literature review 5
2.1. Taxation and state-building 5
2.1.1. State capacity 5
2.1.2. State-society relationship 7
2.2. Theoretical perspectives in taxation 9
2.2.1. Political economy theories of taxation 9
2.2.2 Theoretic framework of tax compliance 10
2.3. Tax reform in developing countries 12
2.3.1. Donor countries support on tax reform 12
2.3.2. Tax administration reform 14
2.3.3. Tax administration reform in sub-Saharan Africa 15
2.4. Purpose of research 17
2.5. Significance of case selection: Tanzania and Uganda 18
III. Analytical framework 21
3.1. Framework for political economic background 21
3.2. Rational choice of actors 23
3.3. Factors affecting compliance 24
3.3.1. Coercion 25
3.3.2. Incentives 25
3.3.3. Social factors 26
3.3.4. Commitment to providing benefits 26
3.4. Tax administration reform and state-building 27
3.5. Adaptation in this study 28
3.6. Strength of the framework 29
3.7. Research questions 30
3.8. Research methodology 31
IV. Political economy of Tanzania and Uganda 33
4.1. Tanzania 33
4.1.1. Political economy and fiscal legacies 33
4.1.2. Development financing mix 34
4.1.3. Political economy dynamics underpinning taxation 34
4.1.4. Fiscal governance drivers, results, and trajectory 38
4.2. Uganda 39
4.2.1. Political economy and fiscal legacies 39
4.2.2. Development financing mix 40
4.2.3. Political economy dynamics underpinning taxation 41
4.2.4. Fiscal governance drivers, results, and trajectory 45
V. Tax administration reforms in Tanzania and Uganda 47
5.1. Sequence of tax administration reform 47
5.1.1. Tanzania 47
5.1.2. Uganda 49
5.2. Tax policy reform 51
5.2.1. Tanzania 51
5.2.2. Uganda 52
5.3. Institutional reform 54
5.3.1. Establishment of semi-autonomous revenue authority 54
5.3.2. Tanzania 55
5.3.3. Uganda 56
VI. Tax performance in Tanzania and Uganda 58
6.1. Tax revenue 58
6.1.1. Tanzania 60
6.1.2. Uganda 61
6.2. Administrative performance 63
6.2.1. Performance effectiveness 63
6.2.2. Performance productivity 65
6.2.3 Performance efficiency 68
6.2.4. Performance equity 68
6.2.5. Allocative efficiency 69
VII. Tax compliance in Tanzania and Uganda 71
7.1. Measurement of tax compliance 71
7.2. Tax compliance outcome 72
7.2.1. Overall trend in Africa 72
7.2.2. Tax complaint attitude 73
7.2.3. Support for tax authorities mandate 74
7.2.4. Taxes as development resources 77
7.2.5. Perception on non-compliance 78
7.2.6. Transparency and accessibility of tax system 79
7.2.7. Enforcement capacity 80
7.2.8. Integrity of tax authorities 80
VIII. Different compliance outcome from tax administration reform 82
8.1. Difference in tax compliance outcome 82
8.2. Different factors in tax administration affecting compliance 83
8.2.1. Coercion 83
8.2.2. Incentives 84
8.2.3. Social factors 85
8.2.4. Commitment to providing benefits 86
IX. Conclusion 91
Bibliography 94
논문 초록 109
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dc.formatapplication/pdf-
dc.format.extent5286114 bytes-
dc.format.mediumapplication/pdf-
dc.language.isoen-
dc.publisher서울대학교 대학원-
dc.subjecttax administration-
dc.subjecttax reform-
dc.subjecttax performance-
dc.subjectcompliance-
dc.subjectstate capacity-
dc.subjectstate-society relationship-
dc.subjectstate-building-
dc.subjectTanzania-
dc.subjectUganda-
dc.titleAnalysis of Tax Administration Reform through Tax Performance and Quasi-voluntary Compliance: A Comparative Analysis of Tanzania and Uganda-
dc.title.alternative조세성과와 준자발적 조세순응을 통한 조세행정 개혁 분석: 탄자니아와 우간다의 사례 비교를 중심으로-
dc.typeThesis-
dc.contributor.AlternativeAuthorSohee Kim-
dc.description.degreeMaster-
dc.citation.pages110-
dc.contributor.affiliation국제대학원 국제학과-
dc.date.awarded2017-02-
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