{"id":"https://openalex.org/W4415212127","doi":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","title":"Proposed Evidence-Based Framework for Tax Administration Reform to Strengthen Economic Efficiency","display_name":"Proposed Evidence-Based Framework for Tax Administration Reform to Strengthen Economic Efficiency","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W4415212127","doi":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141"},"language":"en","primary_location":{"id":"doi:10.54660/.ijfmr.2020.1.2.131-141","doi":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","is_oa":true,"landing_page_url":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","pdf_url":"https://www.multidisciplinaryfrontiers.com/uploads/archives/20251015114846_FMR-2025-2-135.1.pdf","source":{"id":"https://openalex.org/S5407047521","display_name":"Journal of Frontiers in Multidisciplinary Research","issn_l":"3050-9718","issn":["3050-9718","3050-9726"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Frontiers in Multidisciplinary Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.multidisciplinaryfrontiers.com/uploads/archives/20251015114846_FMR-2025-2-135.1.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5119892434","display_name":"Blessing Olajumoke Farounbi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Blessing Olajumoke Farounbi","raw_affiliation_strings":["Vetiva Capital , Lagos , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Vetiva Capital , Lagos , Nigeria","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070389456","display_name":"Abdul-Jalil Ibrahim","orcid":"https://orcid.org/0000-0003-1696-5643","observed_orcids":["https://orcid.org/0000-0003-1696-5643"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ayomide Kashim Ibrahim","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5119939187","display_name":"Melvin J Oshomegie","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Melvin J Oshomegie","raw_affiliation_strings":["PricewaterhouseCoopers (PwC) Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PricewaterhouseCoopers (PwC) Nigeria","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.5762,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.94002751,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"1","issue":"2","first_page":"131","last_page":"141"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-administration-reform","display_name":"tax administration reform","score":1.0},{"id":"https://openalex.org/keywords/economic-efficiency","display_name":"economic efficiency","score":0.8930000066757202},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9850000143051147},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.6140000224113464},{"id":"https://openalex.org/keywords/institutional-capacity","display_name":"institutional capacity","score":0.8859999775886536},{"id":"https://openalex.org/keywords/tax-collection-costs","display_name":"tax collection costs","score":0.6660000085830688},{"id":"https://openalex.org/keywords/fiscal-sustainability","display_name":"fiscal sustainability","score":0.9789999723434448},{"id":"https://openalex.org/keywords/tax-governance","display_name":"tax governance","score":0.6079999804496765},{"id":"https://openalex.org/keywords/evidence-based-policy","display_name":"evidence-based policy","score":0.640999972820282}],"concepts":[{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5557000041007996},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5378000140190125},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5116999745368958},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5012999773025513},{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.4796999990940094},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.46389999985694885},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4129999876022339},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.40610000491142273},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.3939000070095062},{"id":"https://openalex.org/C109332788","wikidata":"https://www.wikidata.org/wiki/Q615445","display_name":"Economic efficiency","level":2,"score":0.3847000002861023},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.3578999936580658},{"id":"https://openalex.org/C2777711530","wikidata":"https://www.wikidata.org/wiki/Q5454403","display_name":"Fiscal sustainability","level":3,"score":0.3571999967098236},{"id":"https://openalex.org/C63882131","wikidata":"https://www.wikidata.org/wiki/Q17122954","display_name":"Strengths and weaknesses","level":2,"score":0.3240000009536743},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.32100000977516174},{"id":"https://openalex.org/C134121241","wikidata":"https://www.wikidata.org/wiki/Q899301","display_name":"Yield (engineering)","level":2,"score":0.30630001425743103},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.3028999865055084},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.29170000553131104},{"id":"https://openalex.org/C2992544869","wikidata":"https://www.wikidata.org/wiki/Q6839494","display_name":"Economic reform","level":3,"score":0.28110000491142273},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.2791999876499176},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.27709999680519104},{"id":"https://openalex.org/C184356942","wikidata":"https://www.wikidata.org/wiki/Q830382","display_name":"Best practice","level":2,"score":0.26089999079704285},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.25940001010894775}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54660/.ijfmr.2020.1.2.131-141","doi":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","is_oa":true,"landing_page_url":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","pdf_url":"https://www.multidisciplinaryfrontiers.com/uploads/archives/20251015114846_FMR-2025-2-135.1.pdf","source":{"id":"https://openalex.org/S5407047521","display_name":"Journal of Frontiers in Multidisciplinary Research","issn_l":"3050-9718","issn":["3050-9718","3050-9726"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Frontiers in Multidisciplinary Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.54660/.ijfmr.2020.1.2.131-141","doi":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","is_oa":true,"landing_page_url":"https://doi.org/10.54660/.ijfmr.2020.1.2.131-141","pdf_url":"https://www.multidisciplinaryfrontiers.com/uploads/archives/20251015114846_FMR-2025-2-135.1.pdf","source":{"id":"https://openalex.org/S5407047521","display_name":"Journal of Frontiers in Multidisciplinary Research","issn_l":"3050-9718","issn":["3050-9718","3050-9726"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Frontiers in Multidisciplinary Research","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.46149998903274536}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4415212127.pdf","grobid_xml":"https://content.openalex.org/works/W4415212127.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W1043442701","https://openalex.org/W1897008372","https://openalex.org/W2004408401","https://openalex.org/W2039438797","https://openalex.org/W2045702200","https://openalex.org/W2085389942","https://openalex.org/W2095631525","https://openalex.org/W2124497366","https://openalex.org/W2127680685","https://openalex.org/W2336438979","https://openalex.org/W2592635275","https://openalex.org/W2739549066","https://openalex.org/W2800076645","https://openalex.org/W2808809895","https://openalex.org/W2905092610","https://openalex.org/W2978686823","https://openalex.org/W4411131373","https://openalex.org/W4411498533"],"related_works":["https://openalex.org/W7221156059","https://openalex.org/W7171721960","https://openalex.org/W7221507606","https://openalex.org/W7028853205","https://openalex.org/W4402521455","https://openalex.org/W7131983808","https://openalex.org/W1834783941","https://openalex.org/W2027024215","https://openalex.org/W6967415873","https://openalex.org/W7151259439"],"abstract_inverted_index":{"Tax":[0],"administration":[1,52],"plays":[2],"a":[3,60,76],"central":[4],"role":[5],"in":[6,22,29],"shaping":[7],"economic":[8,42,57],"efficiency,":[9,130],"government":[10],"revenue,":[11],"and":[12,18,31,39,66,92,114,129,137,144],"long-term":[13],"growth.":[14],"In":[15],"many":[16],"emerging":[17],"advanced":[19],"economies,":[20],"weaknesses":[21],"tax":[23,51,142],"systems":[24],"including":[25,85],"compliance":[26,90,109],"gaps,":[27],"inefficiencies":[28],"collection,":[30],"limited":[32],"adoption":[33],"of":[34,63,70,83,104],"technology":[35],"undermine":[36],"fiscal":[37,116],"sustainability":[38],"hinder":[40],"equitable":[41],"outcomes.":[43],"This":[44],"paper":[45],"proposes":[46],"an":[47,67],"evidence-based":[48],"framework":[49,78],"for":[50,140],"reform":[53],"aimed":[54],"at":[55],"strengthening":[56],"efficiency.":[58],"Through":[59],"systematic":[61],"review":[62],"global":[64],"practices":[65],"integrative":[68],"analysis":[69],"empirical":[71],"evidence,":[72],"the":[73,102,120,123],"study":[74,132],"develops":[75],"structured":[77],"that":[79,98],"highlights":[80],"key":[81],"pillars":[82],"reform,":[84],"digital":[86],"transformation,":[87],"institutional":[88],"capacity,":[89],"management,":[91],"taxpayer-centric":[93],"strategies.":[94],"The":[95],"results":[96],"underscore":[97],"reforms":[99],"designed":[100],"on":[101,126],"basis":[103],"context-specific":[105],"evidence":[106],"yield":[107],"higher":[108],"rates,":[110],"reduce":[111],"administrative":[112],"costs,":[113],"enhance":[115],"stability.":[117],"By":[118],"situating":[119],"discussion":[121],"within":[122],"broader":[124],"literature":[125],"taxation,":[127],"governance,":[128],"this":[131],"provides":[133],"both":[134],"theoretical":[135],"contributions":[136],"practical":[138],"recommendations":[139],"policymakers,":[141],"authorities,":[143],"international":[145],"development":[146],"partners.":[147]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-10-16T00:00:00"}
