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

has been cited by the following article:

• TITLE: The Impact of Tax Collection in Achieving Revenue Targets: The Directorate General of Taxes of Mali Case Study

  AUTHORS: Sekou Maiga

  KEYWORDS: Source of Revenue, Wealth of Citizens, Social Responsibilities of Government, Tax Administration, Positive Correlation

  JOURNAL NAME: Theoretical Economics Letters, Vol.5 No.3, June 4, 2015

  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.