TITLE:
Assessing Ethical Issues in Tax Agencies in Mongolia
AUTHORS:
Oyunbileg Pagjii, Suvdaa Damiran
KEYWORDS:
Tax Administration, Taxpayers’ Satisfaction, Tax Service Quality, Bureaucracy Index, Public Officials’ Ethics, Human Resource Management, Tax Reform
JOURNAL NAME:
iBusiness,
Vol.13 No.2,
June
7,
2021
ABSTRACT: The primary goal of this study is to assess
practices and services provided by tax agencies from an ethical standpoint, to
research and evaluate the impact of the ethical problems on supporting
businesses, to compare the findings with practices in other public
administration agencies and to identify areas for improvement. The findings of
the study indicate that: 1) Regarding the suitability of tax services for
business environment, it currently looks not very supportive for business
entities although it does appear to be average or slightly above average; 2)
Six indicators of tax service ethics are carefully examined: knowledge and
skills of tax staff; their interpersonal skills and ethics; consistency of
rules on corruption and bribery within tax agencies; bureaucracy; and
relationships among departments and units. When the data are combined and
represented at the national level, in UB city and local population, the
findings indicate that tax agencies demonstrate indicators of moderate ethical
problems when compared to those of other government bodies across the country;
3) As the impact assessment of the above six indicators implies, interpersonal
skills and inter-departmental relationship indicators in tax agencies in UB,
knowledge and skills, interpersonal skills, and ethics indicators in the case
of local tax agencies demonstrate having impact as the regressive equation
suggests; 4) When ethics in tax agencies are thoroughly examined in terms of
corruption, bribery and bureaucracy and their nationwide, UB city and local
population aggregate distribution are presented, no indicators of corruption
and bribery affecting the operations and services of tax agencies are observed;
however, as regression equation recommends, a bureaucratic impact is detected.