The Impact of Weak Local Revenue Collection on Local Government Investment Activities in the Absence of the National Budget: An Applied Study on the Local Authority in Hadhramaut Governorate, Yemen

الملخص

This study dealt with the weak collection of financial resources and its impact on the implementation of the investment program of the local authority. The study aimed at identifying the extent of the weakness of collecting the financial resources by the local authority identifying the extent of the impact of political economical social administrative factors in collecting the financial sources in the local authority as well as identifying the extent of legal and procedural restrictions on the ability of administrative units to collect their resources together with identifying the extent of poor supervision and financial auditing on local funding sources.  In order to identify the extent of the contribution of financial resources to the implementation of the investment program of the local authority, and to achieve the objectives of study, the descriptive analytical approach was used based on a questionnaire form as a tool for collecting the study data for a sample consisting of (46) individuals who were randomly chosen from (public finance in local authority, the general administration of local authority, and the branch of the Central Organization for Control and Accounting, Seiyun branch), the response rate was (83%), and accordingly the sample became (38). There were many conclusions among which the most distinguished ones were the level of availability of poor collection of financial resources is at a very high level, with an arithmetic mean of (4.20), and the level of availability of economic, political, administrative, and social factors is at a high level, too with an arithmetic mean of (4.14), the level of availability of legal and procedural restrictions is at a high level, with an arithmetic mean ( 3.99), and the level of availability of financial supervision  and audit is at a high level, with an average arithmetic of (4.09). the level of availability of the contribution of financial resources to the implementation of investment program is at a high level, with an arithmetic mean of (3.87), likewise the level of availability of poor collection of financial resources is at a high level, with an arithmetic mean of (4.06). the level of availability of implementation investment program for the local authority is at a high level with a mean of (3.81). The study proved that there is no weakness in the collection of financial resources that affected the implementation of the investment program in the local authority, and the study came out with a number of recommendations, some the most distinguished ones are working to improve the methods of collecting financial resources by stopping tax evasion by commercial and industrial institutions, especially large taxpayers. Increasing tax awareness of the importance of tax as a source that achieves social and economic development in the country within the plans of the state. Giving good incentives to those in charge of collecting financial resources in a way that raises their efficiency in collections.