Volume 17, Number 2, December 2022
| Perceived innovation and its consequences in the tax sector: the example of the General Directorate of Taxation of Cameroon |
Abstract
The perceived innovation is an important issue for the tax sector, which is full of a variety of legal rules governing business life. The objective of this work is to study the perception of innovations in the tax sector and its consequences on the behavior of taxpayers. The background studied is that of the General Directorate of Taxes of Cameroon (GDT). The results of this qualitative study highlight that the innovative nature of the service offered by the GDT is well perceived by taxpayers and that the consequences on their behavior are perceptible at several levels. This level of perception depends on the center of attachment (organizational innovation), the electronic communication channel (innovation of flows) and the consideration of their concerns (relational innovation).
Keywords: Innovation, Tax indiscipline, Legal rules, General Directorate of Taxes, Taxpayers
JEL Classification: M41, M48, O31, O38