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Explicit knowledge and tax revenue performance: The role of externalization process

Author

Listed:
  • Umale Okoh

    (Ph.D, Department of Accounting, Federal University of Kashere, Gombe State, Nigeria)

  • Philip Jehu

    (Ph.D, Department of Accounting, Federal University of Kashere, Gombe State, Nigeria)

  • Abubakar Abubakar

    (Ph.D, Department of Accounting, Federal University of Kashere, Gombe State, Nigeria)

Abstract

One of the desires of developing countries is to improve tax revenue generation to reduce dependence on the developed countries for financial aid. Access to quality and timely tax knowledge by taxpayers can improve compliance and tax revenue generation. The purpose of this study is to explain the mechanisms that convert tacit to explicit knowledge for easy accessibility, improve compliance and tax revenue generation. Qualitative data through face-to-face interviews supported by documentary study were employed to study knowledge externalization and tax revenue performance. Twenty tax officers were interviewed face-to-face in a case study of Federal Inland Revenue Service (FIRS) Nigeria, and NVivo 10 qualitative software used to analysed the data. This study found that documentation of tacit knowledge and the design of training manual can externalize tacit knowledge in tax administration. Furthermore, explicit knowledge enhanced accessibility to knowledge, compliance and tax revenue generation. The study recommended documentation of tacit knowledge and training manual as a strategy to externalize tacit knowledge to improve access to knowledge, compliance, and tax revenue generation.

Suggested Citation

  • Umale Okoh & Philip Jehu & Abubakar Abubakar, "undated". "Explicit knowledge and tax revenue performance: The role of externalization process," Review of Socio - Economic Perspectives 202214, Reviewsep.
    • Handle: RePEc:aly:journl:202214
    DOI: O34
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    References listed on IDEAS

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    More about this item

    Keywords

    O34;

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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