Developing a Theory of Tax Revenue Mobilization Using Social Media and Documentary Sources

This research develops a theory of tax revenue mobilization for resource-rich nations. An inductive approach is used. Thematic, content, and grounded analysis are conducted in NVivo. Data in the research is collected from Facebook focus group discussions, tweets, and documentary sources. Prices or income from minerals, foreign direct investment, and foreign debt have been found to be key factors in mobilizing tax revenues through their impact on the tax base in resource-rich countries. The research contributes to the theory of tax revenue mobilization for resource-rich nations and, perhaps for the first time, uses social media data in doing so. The theory informs policy and scholarship.