This study justifies the need to explore the need of efficient resource management practices in emerging economies like China. Moreover, it proposes a theoretical framework to fill the academic and practical gap how efficient resource management practices can build sustainable performance. This study aims to explore the status and challenges of efficient resource management in China, an under-researched area. The implication of the study findings is that it contributes knowledge to the administrative actors and also policy and regulation makers such as the parliament of Tanzania, the office of the CAG and ministry for finance to form policies on the five dimensions of capacity that will enable government agencies to improve and grow.Īcademics and practitioners have paid close attention to waste, energy, and resource management due to growing awareness of its effects on sustainable performance. The study recommends that these government agencies must find more sources of revenue, consider seriously the issue of motivation to staff, operate competitively, have complex and good long term strategic plans and aim at implementing them. It is concluded that the critical capacities which strongly and positively influence the performance of the agency in generating own source revenues are planning and development capacity, human resource capacity, and infrastructure capacity.
This might be contributed by the fact that there were ineffective governance practices in term of ineffective committees, poor policies and procedures as it was revealed in descriptive analysis. However, financial capacity and good governance were found to have insignificant influence. The findings of this study revealed that planning and development, human resource, and infrastructure capacity significantly and positively influence the performance of the agency in generating own source revenues. The government agencies that were purposively selected to be part of this study were National Housing and Building Research Agency (NHBRA), Agency for Development of Educational Management (ADEM) and Taasisi ya Sanaa na Utamaduni Bagamoyo (TaSUBa). Data were collected by administering 80 questionnaires to agency's senior officers who were members of the management team and staff at large. The study used institutional theory and contingency theory, an explanatory case study strategy together with survey methods to assess the influence of government agencies' capacities to the performance in generating own sources' revenues. The study assesses the influence of the dimensions of agency's capacities to the performance in generating own sources revenues in the government agencies in Tanzania. This is the first systematic review of the factors that influence tax morale using an institutionalist lens. The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.
The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory. The purpose of this paper is to conduct a systematic review of the factors that shape tax morale.
0 kommentar(er)
