framework for tax administration performance management in developing countries

Framework for tax administration performance

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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.
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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.
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