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Enhancing the Performance of Federal Board of Revenue, Pakistan through Innovative Administrative Measures

DC Field Value Language
dc.contributor.advisor안덕근-
dc.contributor.author샤히드-
dc.date.accessioned2018-12-03T01:42:01Z-
dc.date.available2018-12-03T01:42:01Z-
dc.date.issued2018-08-
dc.identifier.other000000152215-
dc.identifier.urihttps://hdl.handle.net/10371/143822-
dc.description학위논문 (석사)-- 서울대학교 대학원 : 국제대학원 국제학과(국제지역학전공), 2018. 8. 안덕근.-
dc.description.abstractPakistan is a federation of provinces and in this federation revenue is a federal subject, the Federal Board of Revenue (FBR) Pakistan is the prime revenue collection federal agency. During the last three decades, FBR has been facing severe administrative problems which have resulted in shortfall regarding collection of assigned budgetary revenue targets. There has been numerous studies on the administrative problems of FBR, but most of the studies within the organization and from the outside of the organization which on most accounts have relied on stereotyped outdated strategies, but the need of the hour is to look for innovative administrative measures to choke the shortfalls regarding collection of taxes. In this regard, FBR needs to point out and further its innovative strengths by opting for a participatory approach involving the top leadership as well as the employees. In this regard, the leadership of FBR needs to play a proactive and visionary role to come up with innovative administrative measures to change the culture of the organization and for launching of responsive IT systems which will resultantly boost the morale of employees on one hand and incite a tax culture in the country on the other hand as the culture of paying taxes is not the order of the day in Pakistani society because eligible taxpayers lack trust on FBR.

This research is hinged on the premise of taking into consideration the ideals of the leadership as well as employees of the FBR to unearth the problems faced by the organization and how to tackle these problems through innovative administrative measures and for this reason the involvement of the leadership and employees of the FBR is made sure through a participatory questionnaire which has given a deep insight into the administrative problems and their innovative remedies.



Keywords: FBR, administrative problem, innovation, Administrative measures, IT Systems

Student number: 2016-23388
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dc.description.tableofcontentsChapter One: Introduction 1

1.1 Introduction 1

1.2 Personal Motivation for Choosing the Project 3

1.3 Theoretical Rationale 5

1.4 The Research Problem 5

1.5 Purpose of the Study 6

1.6 Major Deliverables 7

1.7 The Research Questions 8

1.8 Scope of the Project 8

1.9 Research Beneficiaries 9

1.10 Definition of Key Terms 9

1.11 Implementation and Analysis of the Results/ Testing 10

1.12 Structure of Thesis 10

1.13 Chapter Summary 12



Chapter Two: Literature Review 13

2.1 Introduction 13

2.2 Administrative Innovation in Public Sector 14

2.3 Rationale for Administrative Innovation in Public Sector Organization 18

2.4 Current Scenario of Tax Base in Pakistan 20

2.5 Specific Topics Directly Relating to the Issue under Investigation 22

2.5.1 Sales Tax Real Time Invoice Verification (STRIVE) 23

2.5.2 Web Based One Custom (WeBOC) 25

2.5.3 Iris 26

2.6 Barriers to Innovative Administration 27

2.7 Removing the Barriers 30

2.8 Chapter Summary 31



Chapter 3: Methodology 33

3.1 Introduction 33

3.2 Reasons behind Choice of Qualitative Method 34

3.3 Multi-Tiered Method 35

3.4 Merits of the Adopted Method 36

3.5 Innovative Administrative Measures Questionnaire (IAMQ) 37

3.5.1 Alignment of Administrative Strategy with Innovative Administrative Measures 38

3.5.2 Alignment of Culture of Organization with Innovative Administrative Measures 38

3.5.3 Leadership 39

3.5.4 Workforce/Employees 39

3.5.5 Structure of Organization and Working Contours 40

3.5.6 Performance Management Measures 41

3.5.7 Networking and Teamwork 42

3.6 The Process of Research 43

3.7 Analysis of Data 44

3.8 Achievements 45

3.9 Chapter Summary 46

Chapter 4: Results/Discussions/Recommendations 47

4.1 Introduction 47

4.2 Results of Innovative Administrative Measure Questionnaire (IAMQ) 47

4.2.1 Definition of Innovation 48

4.2.2 Policy Recommendations 50

Broadening of Tax Base 50

Training Program for Capacity Building 52

Development of Responsive IT Systems 54

Development of KPIs in Particular context of FBR 57

Introduction of Rewards and Incentives 59

Focusing Decentralization 61

4.3 Chapter Summary 63



Chapter 5: Reflections/Evaluation/Conclusion 64

5.1 Introduction 64

5.2 Precise of the Research 64

5.3 Contribution Statement 66

5.4 Reflections of the Research 66

5.4.1 Objectives of the Project 67

5.4.2 Literature Review 67

5.4.3 Application of Methodology 68

5.4.4 Research Process 69

5.4.5 Lessons Learnt 70

5.5 Conclusion 70

References 72

Appendix 1 75
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dc.formatapplication/pdf-
dc.format.mediumapplication/pdf-
dc.language.isoen-
dc.publisher서울대학교 대학원-
dc.subject.ddc307-
dc.titleEnhancing the Performance of Federal Board of Revenue, Pakistan through Innovative Administrative Measures-
dc.typeThesis-
dc.description.degreeMaster-
dc.contributor.affiliation국제대학원 국제학과(국제지역학전공)-
dc.date.awarded2018-08-
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