Determinants of Efficiency of Tax’s Collection in Oman

Yousuf Nasser Amur Alsarmi; Essia Ries Ahemed

doi:10.26675/jabe.v7i1.29835

Determinants of Efficiency of Tax’s Collection in Oman

Yousuf Nasser Amur Alsarmi, Essia Ries Ahemed

Abstract

This study examines the relationship between determinants of tax efficiency (tax awareness, electronic procedures and auditing procedures) and efficiency of tax collection in Oman. The research uses method of a quantitative method via survey 150 usable data based on tax inspectors of Tax Authority in Oman. The hypotheses of the present study utilized its variables via using Smart PLS and SPSS statistical tools. The findings revealed that a positive and significant link between tax awareness and efficiency. As well as, the findings revealed other possible determinants (electronic procedures and auditing procedures) has a insignificant influence on efficiency of tax collection in Omani Tax Authority. The model of the current research might be beneficial to realize determinants of tax efficiency to growth the effective of tax collection. Yet, practicing tax inspectors might understand tax awareness to improve firm effectiveness.

Keywords

Efficiency of Tax’s, Collection, Oman

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DOI: http://dx.doi.org/10.26675/jabe.v7i1.29835