Scrutinizing Administrative Procedures Towards the Performance of Assessment Tax Generation in the Colombo Municipal Council, Sri Lanka

Abstract

The assessment tax is a crucial revenue stream for the Colombo Municipal Council (CMC). Despite its significance, the CMC consistently fails to meet revenue targets. Hence, this study aimed to explore the factors influencing the performance of the assessment tax administration within the CMC. Primary data was taken into account and data was collected by interviewing all assessors (32) employed in the Assessor Department of CMC using a structured questionnaire. Collected data were analyzed using IBM SPSS statistics 20.0 software. The results suggest a robust positive correlation between the performance of tax administration and staff deployed for assessment tax and the technology used. However, a weaker positive correlation was observed with the factor of time allocated. The regression analysis unveiled that both staff deployed for assessment tax and the technology used have a positive influence on assessment tax administration, whereas motivation to perform and time allocation show negligible impact. Furthermore, staff deployed for the assessment tax emerged as the most influential factor whereas the technology used appeared relatively weaker in tax administration.