FACTORS AFFECTING THE COLLECTION OF REVENUES AS PERCEIVED BY THE EMPLOYEES OF LOCAL ADMINISTRATION IN JORDAN
FACTORS AFFECTING THE COLLECTION OF REVENUES AS PERCEIVED BY THE EMPLOYEES OF LOCAL ADMINISTRATION IN JORDAN

Summary/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.

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