Framework for tax administration performance

framework for tax
administration performance management in developing countries. Thus, Nijmeijer et al
(2014)’s model of factors influencing franchise firm performance was subsequently adopted
and justified to be suitable for the study.
Once the conceptual framework was explained and appropriately adapted to suite the scope
of
the study, the next stage in the development of the preliminary theoretical framework was the
review of empirical studies on the performance-influencing factors identified in the adapted
model. The position of the empirical literature as well as other justifications such as the need
to verify relevance of the identified factors in different contexts and general paucity of
research
on some of the factors informed considerations of the relevant factors for further exploration
in this study.

The third and last stage in the development of the preliminary theoretical framework was the
presentation of theories commonly used to explain franchising realities. Three theories were
discussed and eventually, the resource-based theory was found to be more relevant to the
research issues and thus adopted as the underpinning theory for the study.
Thus, as shown in figure 2.12 below, the preliminary theoretical framework contains a total
of
fifteen (15) factors which are grouped into four elements (hereafter called main factors). The
main factors are business format factors, contract design, relationship factors and attitude and
skills factors.
There are three (3) business format factors namely; brand name, supports and control. The
second main factor is contract design and has four (4) factors (contract terms) including
initial
payment, ongoing payment, exclusive territory and tying.