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Factors Affecting The Collection Of Revenues As Perceived By The Employees Of Local Administration In Jordan

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  • Raed ABABNEH

    (Yarmouk University,, Irbid-Jordan)

  • Muhamaad RAWABDEH

    (Yarmouk University,, Irbid-Jordan)

Abstract

Municipalities are facing financial challenges and problems mainly in the collection of revenues.The purpose of this descriptive study was to investigate the attitudes of a random sample of the employees (376)working in the revenues department in the Jordanian municipalities about the main factors affecting the collection of revenues using a questionnaire survey. Findings revealed that the most important factors affecting revenues collection were organizational, social and personal, legal, and economic respectively.Participants reported that mayors and municipality council are lenient in forcing the administrative process of revenues collection for re-electability purposes. In addition, results showed that the lack of allocated human, financial, and technical resources are crucial obstacle in collecting revenuesin the Jordanian municipalities.Findings indicate that tribe and family relations with the employees of the municipality were considered crucial in not forcing taxpayers to fulfill their financial dues. The evidence of this study will help policy makers, mayors, and financial managers to consider the key factors to improve and enhance revenues collection aiming to sustain highly quality local services.

Suggested Citation

  • Raed ABABNEH & Muhamaad RAWABDEH, 2018. "Factors Affecting The Collection Of Revenues As Perceived By The Employees Of Local Administration In Jordan," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 10(4), pages 46-61, December.
    • Handle: RePEc:rom:mrpase:v:10:y:2018:i:4:p:46-61
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    References listed on IDEAS

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    1. Christian von Haldenwang & Armin von Schiller & Melody Garcia, 2014. "Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)," Journal of Development Studies, Taylor & Francis Journals, vol. 50(4), pages 541-555, April.
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    Cited by:

    1. Raed Ismail Ababneh & Rami Tbaishat, 2024. "Do HRM Practices Influence Organizational Commitment? Evidence from Local Administration in Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 126-148.

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