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Measuring the capability to raise revenue: process and output dimensions and their application to the Zambia Revenue Authority
Author(s) -
Soest Christian von
Publication year - 2007
Publication title -
public administration and development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.574
H-Index - 44
eISSN - 1099-162X
pISSN - 0271-2075
DOI - 10.1002/pad.453
Subject(s) - revenue , dimension (graph theory) , corporate governance , accountability , tax revenue , process (computing) , good governance , business , public economics , economics , revenue sharing , state (computer science) , industrial organization , accounting , finance , computer science , political science , law , mathematics , algorithm , pure mathematics , operating system
Abstract The worldwide diffusion of the good governance agenda and new public management (NPM) principles has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administrations' output. This model is applied to the case of the Zambia Revenue Authority (ZRA). The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations' capabilities in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.