Determinants of Efficiency of Tax’s Collection in Oman

Abstract

This study examines the relationship between determinants of tax efficiency (tax
awareness, electronic procedures and auditing procedures) and efficiency of tax collection
in Oman. The research uses method of a quantitative method via survey 150 usable data
based on tax inspectors of Tax Authority in Oman. The hypotheses of the present study
utilized its variables via using Smart PLS and SPSS statistical tools. The findings revealed
that a positive and significant link between tax awareness and efficiency. As well as, the
findings revealed other possible determinants (electronic procedures and auditing
procedures) has an insignificant influence on efficiency of tax collection in Omani Tax
Authority. The model of the current research might be beneficial to realize determinants of
tax efficiency to growth the effective of tax collection. Yet, practicing tax inspectors might
understand tax awareness to improve firm effectiveness.