Ideology and Interests in Tax Administration Reform in Jamaica

Abstract

Efforts to amass sufficient resources to meet the ever-growing demands of citizens often prove to be daunting tasks for many developing countries. These countries, similar to their more developed counterparts, often undertake administrative reforms to increase revenue collection effectiveness and equity. However, the reforms are often slow and fail to achieve their desired objectives. In examining efforts to reform tax administrative systems in Jamaica, this study demonstrates how ideology and interests contributed to expressions of competing and conflicting institutional logics, resulting in the unsuccessful implementation of innovative organizational changes and increased compliance and enforcement. The findings suggest that recognition of, and attention to, competing logics will improve the decisions needed to undertake successful tax administration reforms, in Jamaica and beyond. In particular, theories of public policy and the policy process should deal explicitly with institutional constraints, otherwise their validity of descriptions and prescriptive powers will be considerably weakened.