2022
DOI: 10.1177/00953997221133503
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Public Channels of Access and State-Citizen Encounters in the Namibian Tax System

Abstract: The ability to access the state as a taxpaying citizen is important for the purposes of building trust and reciprocity, voicing grievances and disseminating knowledge, and strengthening tax compliance and transparency. Based on original empirical data, this paper elaborates a theoretical argument of how state-citizen encounters in the case of taxation are conditioned by five interacting factors. Drawing on interviews with tax officials and taxpayers in Windhoek, Namibia, this paper shows that these five factor… Show more

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Cited by 4 publications
(3 citation statements)
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“…The desire to develop and embark on new modalities to enhance revenue collection in the Town Council was evident. The strategy was similar to the one used by the government when it established the Namibia Revenue Agency (NamRA) to help the Ministry of Finance maximise revenue collection (Söderström and Wangel 2022). Participant 4 disclosed that the Town Council had an agreement with a private debt collection agency to obtain all the funds that the residents owed to the Town Council.…”
Section: Creativity and Innovationmentioning
confidence: 99%
“…The desire to develop and embark on new modalities to enhance revenue collection in the Town Council was evident. The strategy was similar to the one used by the government when it established the Namibia Revenue Agency (NamRA) to help the Ministry of Finance maximise revenue collection (Söderström and Wangel 2022). Participant 4 disclosed that the Town Council had an agreement with a private debt collection agency to obtain all the funds that the residents owed to the Town Council.…”
Section: Creativity and Innovationmentioning
confidence: 99%
“…Since the enactment of the implementation of regional government management with the principle of regional autonomy does not mean that it does not cause problems in its implementation. Many new regional divisions or new autonomous regions have emerged, which will automatically burden the State Revenue and Expenditure Budget (APBN) and the issue of improving the quality of service to the community, which is the main goal in the principle of regional autonomy (Söderström & Wangel, 2023).…”
Section: Introductionmentioning
confidence: 99%
“…Security means using information systems is safe, the risk of loss of data or information is minimal, and the risk of theft is low (Didimo et al, 2020). Meanwhile, confidentiality is everything hidden (can only be known by one or a few) or deliberately hidden so that others do not realize it (Söderström & Wangel, 2023). Taxpayers who already understand and know the security (Hooda et al, 2022) and confidentiality of the e-filling system (Scarcella, 2019) will tend to use e-filling to fulfil their tax obligations and will be interested in reusing the e-filling system.…”
Section: Introductionmentioning
confidence: 99%