Journals
Online ISSN: 2519-9722 | Print ISSN: 2522-6789
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Volume 8 Number 1 March 2023
Psychosocial Domestic Resources Mobilization Models for Optimal Revenue for Sustainable Economic Growth
Pages: 1-16Authors: Ntogwa N. Bundala*
Abstract
This study examined and modelled the psychosocial determinants of domestic resource mobilisation (DRM). Specifically, the study examined and modelled the psychological demographic characteristics (Demo), psychological environmental factors (Envi), psychological human behaviour (Hube) and psychological economic factors that influence the DRM. The cross-sectional survey data were used, collected by using the psychological self-checklist from 211 individuals randomly sampled from two regions –Mwanza and Kagera in Tanzania in the year 2020. The partial least squares–structural equations modelling (PLS-SEM) was used to establish the optimal structural models of DRM. The study found that the DRM is highly (positively) influenced by Demo, Hube, and Ecofa. Moreover, the Envi has “U” shaped relations with DRM. The study concluded that psychosocial factors have a significant impact on the DRM capacity of the tax authority. Therefore, both the general and specific (generic) optimal structural models of the DRM are recommended for improving the morale of the taxpayers (tax revenue) and increasing voluntary tax compliance which is endangering the growth of the economy in a country like Tanzania.
