The effectiveness of technology to improve tax administration system at ilemela district ( discuss theoretical framework of this research topic)
Theoretical Framework:
The theoretical framework of this research topic would involve understanding and applying relevant theories and concepts that explain the relationship between technology and tax administration systems. It would include the examination of existing literature, models, and frameworks that provide a foundation for understanding the effectiveness of technology in improving tax administration systems.
1. Technology Acceptance Model (TAM): The TAM provides a theoretical basis for understanding individuals' acceptance and adoption of technology. It suggests that the perceived usefulness and ease of use of technology can influence its adoption. Applying this model, the research can explore the factors that influence the acceptance and use of technology by tax administrators and taxpayers, and how it impacts the tax administration system.
2. Information Systems Success Model (ISSM): The ISSM focuses on measuring the success of information systems by examining the relationships between individual beliefs, system characteristics, and system use. This model can be applied to assess the success of technology implementation in tax administration systems by examining aspects such as user satisfaction, system quality, and its impact on tax compliance and revenue collection.
3. Institutional Theory: Institutional theory can be used to understand how technology becomes embedded in the institutional structures and practices of tax administration systems. It helps in analyzing the factors that shape the adoption of technology and its influence on organizational processes, norms, and routines within the tax administration system.
4. Diffusion of Innovation Theory: This theory can be applied to examine how new technology is adopted and diffused within the tax administration system. It investigates the factors that affect the adoption process, such as the characteristics of the technology, communication channels, and the social system within the organization. It can help understand the factors that facilitate or hinder technology adoption and diffusion in tax administration.
5. Governance Theory: Governance theory can provide insights into the role of technology in improving tax administration systems by examining the relationships between technology, institutions, and governance mechanisms. It helps in understanding how technology can strengthen transparency, accountability, and efficiency in tax administration.
6. Human Capital Theory: Human capital theory can be employed to explore the impact of technology on the skills and knowledge of tax administrators. It helps in understanding the training and development needs of tax administrators to effectively utilize technology for improving tax administration systems.
By employing these theoretical frameworks, the research can systematically examine and analyze the effectiveness of technology in improving tax administration systems at Ilemela District. The frameworks will aid in identifying the variables, relationships, and research hypotheses that will guide the data collection, analysis, and interpretation in order to enhance tax administration systems through technology.