Investigating the role of governance, taxation, the rule of law, and control for the Ministry of Finance

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Abstract

This paper investigates the role of governance, taxation, and control in enhancing tax collection for Lebanon’s Ministry of Finance, focusing on the development of tax administration and its impact on collection improvement. In Lebanon, tax administration is applied through specific regulations and rules (Uwaydah & Kassir, 2024). Governance is vital for the Lebanese taxation process (Alabdullah et al., 2019). The study examines three governance parameters: accountability, responsibility, and the rule of law, and their relationship with the dependent variable, collection improvement. Using a descriptive method and quantitative approach, a sample of 335 employees responded to a structured questionnaire analyzed via SPSS 25 software. The findings reveal a statistically significant positive relationship (α ≤ 0.05) between the governance variables and collection improvement, underscoring their critical role in strengthening tax administration. The study recommends upgrading electronic systems to enable taxpayers to submit declarations using their tax numbers via email, thereby addressing inefficiencies and fostering compliance. This research contributes to understanding how governance reforms can mitigate Lebanon’s entrenched issues of tax evasion, inequitable systems, and inadequate technological infrastructure, historically undermining public trust and fiscal stability. This vision inspires public policy makers that good governance boosts public trust and tax-paying willingness, supporting economic progress and development.

Keywords: Governance, Taxation, Control, Accountability, Responsibility, Collection, Ministry of Finance

Authors’ individual contribution: Conceptualization — R.M.J.E.M. and R.E.T.; Methodology — R.M.J.E.M. and R.E.T.; Formal Analysis — R.M.J.E.M.; Data Curation — R.M.J.E.M.; Writing — Original Draft — R.M.J.E.M.; Writing — Review & Editing — R.M.J.E.M. and R.E.T.; Supervision — R.E.T.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: F63, G34, H21

Received: 03.10.2024
Revised: 13.01.2025; 28.05.2025; 11.07.2025
Accepted: 21.07.2025
Published online: 24.07.2025

How to cite this paper: El Merhebi, R. M. J., & El Tanbour, R. (2025). Investigating the role of governance, taxation, the rule of law, and control for the Ministry of Finance. Corporate Law & Governance Review, 7(3), 37–46. https://doi.org/10.22495/clgrv7i3p4