Professional Documents
Culture Documents
1. Choose 5 options from the list in the exercise “Twenty titles for the writer.” Try them
out on a title you have already written or will write for your thesis.
1. Subject
2. Theme
3. Context
4. Topic
5. Research questions
6. Working research question
7. Working Hypothesis
Subject
Taxation
Theme
Tax administration
Context
Tax agencies across countries
Topic
Efficiency in Tax
administration across
countries
How efficient are Tax agencies Does it exist the relationship
across countries? between the Tax administration
Research performance and the likelihood of
What are the determinants of the questions income inequality?
performance of Tax administration
among countries in terms of macro Can effective Tax administration
institutional factors? help lower Tax evasion?
Working Hypothesis
Type in your working hypothesis here (it should summarise your answer to the working
research question)
Based on the findings, it is suggested that Tax administration in OECD countries are
more efficient compared to those in non-OECD countries, especially during 2012-2015
period. And institutional quality and inflation are regarded as significant factors
dedicating to this efficiency with positive association. Moreover, it is found the negative
correlation between Tax administration performance and level of income inequality as
well as Tax evasion.