An evaluation of the circumvent strategy implementation factors inhibiting effective tax collection within the Inland Revenue department in the Ministry of Finance in Namibia
| dc.contributor.advisor | Saruchera, Fanny | |
| dc.contributor.author | Vatileni, Eila Nghiikimhote | |
| dc.date.accessioned | 2025-08-13T10:22:50Z | |
| dc.date.available | 2025-08-13T10:22:50Z | |
| dc.date.issued | 2022 | |
| dc.description | A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration Management Strategy | |
| dc.description.abstract | This study was conducted to evaluate the circumvent strategy implementation factors inhibiting effective tax collection within the Inland Revenue Department (IRD) in the Ministry of Finance in Namibia. The study was conducted against the background that the IRD in Namibia was struggling with the collection of taxes with more than N$ l9 Billion uncollected tax revenue. The objectives of the study were: to identify circumvent strategy implementation factors that inhibit the effective collection of taxes by the Inland Revenue Department, to assess the impact 01 the strategy implementation factors on the effective collection of taxes by the Inland Revenue Department, to establish ways of avoiding strategy implementation factors that inhibit effective collection of taxes by the Inland Revenue Department and to recommend best practices from the international and regional levels on how to avoid strategy implementation factors that inhibit effective collection of taxes by the Inland Revenue Department. The study was conducted through a descriptive survey, based on a sample of 44 employees from the Khomas Region of the !RD in Windhoek, Namibia. Respondents were selected through stratified random ampling procedure and data was collected through interviews and self-administered questionnaires. The findings of the study revealed that factors that inhibited effective tax collection included tax avoidance and eva ion, lack of capacity by revenue authorities, poor compliance and corruption and exemptions. The most prominent factor was tax evasion and avoidance, followed by lack of capacity of revenue department. The study established that there were significant but moderate correlations between strategy implementation factors and revenue collection at the IRD. The increase in inhibiting factors led to a moderate decrease in revenue collection, for instance, when tax eva ion, exemptions, and corruption increased, there was a moderate decrease in revenue collected by the IRD. The major solutions suggested by respondents for reducing circumvent factors were tax education, frequent audits, training staff, incentivise employees and building IT systems to flag uspicious taxpayers. The study recommends an improvement in the capacity of revenue authorities and the adoption of international standards in the management of taxes | |
| dc.identifier.uri | http://hdl.handle.net/11070/4072 | |
| dc.language.iso | en | |
| dc.publisher | University of Namibia | |
| dc.subject | Tax collection | |
| dc.subject | Inland Revenue | |
| dc.subject | Taxation | |
| dc.subject | Circumvent strategy | |
| dc.subject | lmplementation lnhibiting Factors | |
| dc.subject | Namibia | |
| dc.subject | University of Namibia | |
| dc.title | An evaluation of the circumvent strategy implementation factors inhibiting effective tax collection within the Inland Revenue department in the Ministry of Finance in Namibia | |
| dc.type | Thesis |