TEL  Vol.5 No.3 , June 2015
The Impact of Tax Collection in Achieving Revenue Targets: The Directorate General of Taxes of Mali Case Study
Author(s) Sekou Maiga
ABSTRACT
In this case study we examine the relationship between the collection of taxes and revenue targets generated by each of the Financial Services at the Directorate General Taxes of the Republic of Mali. Revenues generated by the Directorate General of Taxes contributed a big chunk of funds to the Malian Treasury, about 40%, with our focus being on the year 2012. After economic modeling and estimation, we realized that there is a positive correlation between tax collection changes and the revenues generated. The estimates of the revenue growth model of Directorate General of Taxes in Mali show that it’s influenced by changes in the collections of taxes.

Cite this paper
Maiga, S. (2015) The Impact of Tax Collection in Achieving Revenue Targets: The Directorate General of Taxes of Mali Case Study. Theoretical Economics Letters, 5, 403-409. doi: 10.4236/tel.2015.53046.
References
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[11]   Surrey, S.S. (1965) Tax Administration in Under-Developing Countries. John Hopkins Press, Baltimore.

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[28]   Ochiogu. A.C. (1994) Nigeria Taxation for Students. A.C Ochiogu Publishers, Enugu.

[29]   Adams, C. (2001) For Good and Evil: The Impact of Taxes on the Course of Civilization. Madison Publishers, The Greater Manchester Area.

[30]   Aguolu, O. (2004) Taxation and Tax Management in Nigeria. 3rd Edition, Meridan Associates, Enugu.

[31]   Ojo, O. (2008) Franchising: Hybrid Organizational Arrangement for Firm Growth and National Development. Lex ET Scientia International Journal (LESIJ), 15, 113-120.

[32]   Okon, E. (1997) Company Income Tax in Nigeria. Unpublished Monograph, University of Port Harcourt, Port Harcourt.

[33]   Adams, S. (1910) The Wealth of Nations. Everyman’s Library Ltd., London.

[34]   Orewa, G.O. (1979) Taxation in West and Mid-Western Nigeria. 2nd Edition, Institute of Social and Economic Research, Ibadan.

[35]   Balls, O. (1965) The Problems of Tax Administration. John Hopkins Press, Baltimore.

[36]   Surrey, S.S. (1965) Tax Administration in Under-Developing Countries. John Hopkins Press, Baltimore.

[37]   Fagbemi, T.O., Uadiale, O.M. and Noah, A.O. (2010) The Ethics of Tax Evasion: Perceptual Evidence from Nigeria. European Journal of Social Sciences, 17, 360-371.

[38]   Murkur, G.A. (2001) Design of Tax and Corruption. Proceedings of the Conference on Fighting Corruption: Common Challenges and Shared Experiences, Singapore, 10-11 May 2001, 1-9.

[39]   Azubike, J.U.B. (2009) Challenges of Tax Authorities, Tax Payers in the Management of Tax Reform Processes. Nigeria Account, 42, 36-42.

[40]   Edame, E. (2008) The Essential of Public Finance and Public Financial Management in Nigeria. Revised 3rd Edition, Wusen Press Ltd., Calabar.

[41]   Nzotta, S.M. (2007) Tax Evasion Problems in Nigeria: A Critique. Nigeria Account, 40, 40-43.

[42]   Appah, E. (2010) The Problems of Tax Planning and Administration in Nigeria: The Federal and State Governments Experience. International Journal of Labour and Organisational Psychology, 4, 1-14.

[43]   Musgrave, R.A. (2006) Estimating the Distribution of the Tax Burden. John Hopkins University, Baltimore.

[44]   Anyanwu, J.C. (1993) Monetary Economics: Theory, Policy and Institutions. Hybrid Publishers, Onitsha.

[45]   Musgrave, R.A. and Musgrave, P.B. (1979) Public Finance in Theory and Practice. 2nd Edition, McGraw-Hill Kogakusha Ltd., Tokyo.

[46]   Nwezeaku, N.C. (2005) Taxation in Nigeria: Principles and Practice. Springfield Publishers, Owerri.

[47]   Anyanfo, A.M.O. (1996) Public Finance in a Developing Economy: The Nigerian Case. Department of Banking and Finance, University of Nigeria, Enugu Campus, Enugu.

[48]   Jhingan, M.L. (2004) Money, Banking, International Trade and Public Finance. Vrinda Publications, New Delhi.

[49]   Bhartia, H.L. (2009) Public Finance. 14th Edition, Vikas Publishing House PVT Ltd., New Delhi.

[50]   Osiegbu, P.I., Onuorah, A.C. and Nnamdi, I. (2010) Public Finance: Theories and Practices. C.M. Global Company Ltd., Asabi.

 
 
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