Running head OPTIMIZATION OF TAX ADMINISTRATION1OPTIMIZAT.docx

Running head: OPTIMIZATION OF TAX ADMINISTRATION
1
OPTIMIZATION OF TAX ADMINISTRATION
21
Optimization of Tax Administration: Comment by 作者:
Add A Subtitle to Clarify the Focus of the Study – is there a
focus on e government?
George Chu
University of Southern California
Abstract

Thise research proposal provides for the reviews of the current
situation and previous literature on the problem challenges of
tax administration. The discovered issues include problems with
communication between public authorities and citizens, lack of
relevant information about the allocation and use of funds. The
review of the previous studies considered the approaches to the
optimization of tax administration. Within the behavioral
concept, the implementation of the e-government programs
deems reasonable and well grounded. The advanced
digitalization and widespread use of the social media require
integration of these tools to the public services. Among the
benefits of such measures are increased transparency, effective
communication, and cooperation between government and
taxpayers, motivation and empowerment of the citizens. The
research should be conducted with the help of online data
collection. The methods include the online questionnaire and
content analyses of social media posts. Comment by 作者:
Connect e government with tax administration more clearly
Keywords: tax administration, e-government, social media.
Optimization of Tax Administration
Introduction
The issue of taxation is essential for any society as it
constitutes a basis of a state and enables a government to
perform its primary functions. The citizens should provide a
part of their income to receive security, healthcare, education,
and other related services. The history of American taxation
system traces back its origin to the times of the Civil War when
Congress introduced the Revenue Act in 1861 ("U.S. Senate:
The Civil War: The Senate's Story", 2018). There was a
considerable scarcity of resources preventing the fight for
national values and ideals. It was necessary to impose
obligations on people to put the all the possible efforts together
and win the democracy. Some citizens opposed the taxation
policy, but the majority supported it with patriotic spirit. The
same happened during the period of the Great Depression and

the Second World War when most Americans voluntarily agreed
to pay high taxes and unite their efforts for the common purpose
(King, 2017).
Currently, the taxation administration features some problems,
including the just proportion of income tax, debates about
progressive and regressive systems, overall compliance and due
payment. People often complain about high tax rates and
inefficient application of the collected resources. The United
States has one of the most significant state debt (Chantrill,
2018). One of the main contentious issues relates to the
transparency of the information about taxpayers and the use of
the collected funds. The survey conducted in 2014 demonstrated
that 88% of Americans reaffirmed they are diligent taxpayers
and estimated that only 67% of the citizens observe the law
(Williamson, 2017). It means that people suspect each other in
concealing the real income and fraudulent schemes of avoiding
tax. “Most Americans imagine that recent immigrants get more
in government benefits than they pay in” (Williamson, 2017),
but they contribute to the Medicare and Social Security funds.
The businessmen with the annual incomes over million dollars
consider themselves the primary providers of the tax budget, but
middle-class payers are persuaded that they bear the harder
burden.
Moreover, many citizens do not understand or do not know the
principles of tax collection and blame the government for
stealing their money. “Taxes are withheld from paychecks,
hiding from plain sight the cost of federal spending and its
relationship to our earnings” (Bedard, 2010). Consequently, the
general problem relates to the necessity of optimization of the
tax administration system, particularly the aspect of public
informing and access to the relevant data.
The recent intensive development of innovative technologies
enables the application of the electronic systems within legal
practices. The modernization of the public services encompasses
implementation of the e-government programs and social
networks. Currently, people spend a lot of time browsing

Facebook and Twitter and receive news and relevant
information about political and related matters via these
channels. It is reasonable to use the platforms with high users’
concentration for spreading data about taxation. Therefore, the
narrower problem of the research is the possible employment of
the social media for increasing the public awareness about
collection and allocation of taxes.
Research questions
The ultimate goal of the research is to improve the tax
administration. It would be good to state the questions.
The first question is aimed to figure out whether the
implementation of the e-government program can foster
citizens` willingness to pay taxes and enhance satisfaction with
the quality of public service. Besides, it is necessary to
investigate the situation with the local government as it can
build closer and trustful relations with citizens.
The second question is whether improvements at the local level
can lead to better results at the federal one. Regarding the
widespread use of social media, it is needed to study their role
in optimization of taxation.
The third question aims to identify the most effective forms of
social media influence of providing relevant information to the
society. Besides, it is necessary to study the relationship
between citizens’ satisfaction and implementation of e-
government.
Literature review
In general, two approaches to the optimization of tax
compliance can be distinguished, namely economic and
behavioral (Simon & Clinton, 2002). According to the economic
concept, it is necessary to design strict rules set forth severe
punishment measures to prevent the possibilities of evasions
and force payers to observe the legislation. The economic
approach is based on the premise of human rationality and
desire to maximize personal income and wealth (Simon &
Clinton, 2002). Consequently, the economic analysis is regarded
as the main instrument within the concept. It considers evasion

of tax payments as leading reason for failed tax compliance
system. “They will not comply with the tax system unless the
benefits of doing so exceed the costs of not doing so in the form
of fines and penalties” (Simon & Clinton, 2002). Thus, the
stricter law enforcement measures are applied to improve the
situation.
In contrast, the behavioral approach presumes that there are
other external and internal factors influencing personal
motivation and intention to pay taxes. Among the factors are
listed the following ones: social support, social influence,
attitudes and certain background characteristics such as age,
gender, race and culture (Simon & Clinton, 2002). The
behavioral methods try to encourage voluntary willingness to
pay taxes and develop the idea of good citizen and cooperation
with the government. “Attitudes towards the state and revenue
authorities are important, as are perceptions of equity” (Simon
& Clinton, 2002). The realization of the behavioral concept
includes providing citizens with a detailed explanation of the
work of taxation systems, with access to the month and annual
reports on the collection and expenditure of funds. The
necessary level of transparency can be secured through the
electronic systems because they enable convenient access to the
open data for the millions of people, save time and resources
required for the provision and obtainment of the requested data
and are relatively simple to realize. The list of the e-government
benefits includes reduction digital divide by providing equal
access to information and empowerment of citizens by
interacting with them (Kolachalam, 2003). “An increased
number of countries have adopted cooperative compliance
models and soft law instruments such as engaging taxpayers
more in revenue management” (PwC, 2017). The reasons for
launching e-government are understandable and well grounded.
Still, the question of programs realization is more sensitive
because of the complicated process of transformation,
development of the appropriate software and provision of the
hardware, and teaching people to work with and use new

technologies. “The transformational impact of e-government
requires mobilizing internal resources particularly people to
implement changes through e-government initiatives”
(Chatfield, 2009).
The process of digitalization of governmental structure can
gradually result in establishing of e-governance. The transition
from e-government to e-governance can occur via involvement
of more modern technologies into this process. “E-governance
includes various aspects of deliberation and policy-making
connecting people with the political process and the way
governmental bodies carry out decisions” (Bergquist,
Ljungberg, Remneland & Rolandsson, 2017). The difference
between e-government and e-governance is in the principle of
power and control implementation. In case of e- governance,
innovations perform the role of additional facilitators. When it
comes to the e- government, it means that control and power are
executed within electronic systems including all the public
institutions. There are the following models of e-government
and e-governance: citizen-centric and organization-centric. The
citizen-centric e-government provides for achieving public
goals in a transparent manner (Bergquist, Ljungberg,
Remneland & Rolandsson, 2017). It means that different
institutions shall notify people about all the news and reforms
in beforehand maintaining the administratively correct manner.
The needs and requirements of the population are placed prior
to the purposes of the institution. On the contrary, the
organization-centric model aims to ensure high efficiency of the
authoritative agency. It is based on such key vales as
productivity, standardization, and control, which are guided by
a managerial logic. The citizen-centric e-governance is a
mediation of the relations between people and different
institutions. An organization-centric e-governance is related to
the responses to the citizens` needs under the new conditions
(Bergquist, Ljungberg, Remneland & Rolandsson, 2017).
The centralized digitalization of American public services
stared in the previous century with the invention of the iInternet

technology. Primarily, it focused on designing websites for
governmental agencies and organs to cover their activity and
establish communication with citizens. According to the report
of 2008, 89% of state and federal sites had services that were
fully executable online. However, the majority was not adjusted
for disabled people neither translated to other languages.
Another problem was difficult readability of the text and low
clarity of the published information (West, 2008). Modern
websites similarly are required to be more understandable and
should contain more data to support the transparent
accountability of the institutions. It is necessary to involve
other available chances of transmitting information like social
media.
The experience of the other countries of introduction e-
government systems and e-tax filling should be analyzed. For
example, the process of modernization with information
technologies began in Spain in the early 1980`s. In Mexico and
Canada, computerized systems developed about the decade later
and were based more heavily on local networks and
microcomputer technologies (Jenkins, 1996). Each country
chose its own way of development and achieved different
results. However, it is necessary to share the experience in
order to have the examples of the problem solutions or more
effective ways to implement decisions. In Spain, installation of
the e-government systems has been rapid, centralized and
enjoyed political backing. In effect, it reduced the taxpayers`
cost of compliance, but did not enhance tax coordination
(Jenkins, 1996). It can be explained by the difficulties faced by
people, who did not know how to work with electronic systems.
Measured by tax revenues collected, computerization has
probably not increased compliance, but has not affected
people`s perception of tax fairness (Jenkins, 1996). The early
systems could not provide the same level of transparency and
openness the modern ones can. The interfaces became more
user-friendly an additional functions as e-tax filling was added.
For instance, Japanese experience provides for implementation

of a new “tax consultation” method. It established a platform
for the consultation services necessary for taxpayers to file their
returns voluntarily and correctly (Chatfield, 2009). The
government applied the principle of cooperation with citizens
creating for them favorable conditions to comply with the law.
Indeed, many people can be unmotivated to pay taxes because
of confusion or lack of understanding of complicated financial
and bureaucratic procedures. The new method consisted of the
following steps: first, taxpayers were invited to visit the
governmental offices and the appointed date and time; second,
tax officers answer taxpayers’ questions about accounting
procedure or tax laws (Chatfield, 2009). The last visit was
aimed to practical training and officers teach citizens to fill in
accounting books and records, and calculate the sum of the tax.
“The idea behind this new tax consultation method was to
eliminate government influence and taxpayer dependence on the
government by encouraging taxpayer selfservice in filing
income tax returns” (Chatfield, 2009). In effect, it empowered
citizens to put their effort for the development of the state and
ensured them that their contributions are important and
meaningful. The strength of the patriotic spirit promoted good
relations between the people and public services. “By offering
the “e-Tax” channel choice, Japan government intended to
transform the bureaucratic tax public administration into a
modern, citizen-centric “service” organization, regain citizen
trust, and achieve the policy outcomes – better tax law
compliance in the globalized industrial nation of ageing
population” (Chatfield, 2009).
The innovative modifications in taxation field began in 1998
with the introduction of the “Internal Revenue Service
Restructuring and Reform Act” that was aimed to improve
public perception of the agency (Pippin S. & Tosun, 2014).
According to the report by the consulting company, despite
visible achievements in the digitalization of taxation, further
improvements are necessary. For example, US agencies do not
have a VAT and invoice-reporting system is not maintained

(Ernst & Young, 2015). The troubles of effective
communication with citizens should also be urgently solved.
In 2012, the US legislators designed a comprehensive Digital
Government Strategy aimed at delivering a better digital service
to the Americans. It stipulates the implementation of the
following projects of Streamlining Service Delivery and
Improving Customer Service, Delivering an Efficient, Effective,
and Accountable Government ("Digital Government Strategy,"
2012). The Executive Order mentions that Government should
ensure “a high return on every tax dollar that is spent”
(Executive Order 13576--Delivering an Efficient, Effective, and
Accountable Government, 2011). However, to keep the
guarantees is more complicated issue than declaring such
intentions. The matters of greater transparency continue to
worry American citizens. The cognitive dissonance could have
occurred in result of the overwhelming information flows.
People got used to receive any needed information through
Google or other researchers. The governmental data differs from
other public insights by its nature and meaning. Some
information cannot be posted immediately as it is necessary to
check it carefully or to proceed with several validation levels.
Regarding the integration of the social media into the process of
e-government, it provides for similar benefits, but on a larger
scale. Different social network, like Facebook, Twitter or
YouTube can ensure a higher level of transparency and effective
communication between authorities and citizens. The core
matter pertains to the new quality of the connection as it has
become faster, interactive, and personal. “The extent to which
an organization disseminates information about its activities and
their outcome and the inclination of the organization toward
evaluation and critique by external groups and individuals”
(Roy, 2014). The address to the Facebook page of some
governmental institution resembles the real visit and face-to-
face conversation with workers. The ability of social media to
create immediately an interactive and real-time dialogue is
beneficial for the improvement of the efficiency of bureaucratic

systems eliminating long hours of waiting and unnecessary
paper work. The application of the social media to public
services has caused the transition from New Public Management
influenced e-government practices, to a governance approach,
spurred by the digitalization of society (Bergquist, Ljungberg,
Remneland & Rolandsson, 2017). Public agencies employ tools
common to private sector management to provide better
satisfaction with the quality of service. These include business
process re-engineering, total quality management, customer
relationship management (Bergquist, Ljungberg, Remneland &
Rolandsson, 2017).
Besides better opportunities, the integration of the social media
into to the governmental activity provides for some challenges.
They are connected with the security measures and greater
pressure on the public agencies. As public sector organizations,
authorities are exposed to public scrutiny and are therefore held
accountable in a broad scale by the citizens (Bergquist,
Ljungberg, Remneland & Rolandsson, 2017). It is necessary to
respond to all the citizens inquires to meet the demands and
maintain positive public image. Another challenging aspect is
credibility in the environment of easy manipulations. “Trust
becomes an issue when ads on a government Facebook page
undermine or run contrary to the message or goal of the page.
Citizens may not know the difference between the social media
source and the government agency using it” (Margo, 2012).
Along with the digitalization of services, it is necessary to
educate citizens on verification of credibility of the
information. However, introduction of the validation sing in
social media seems to solve this problem.
The successful case of information dissemination via Twitter is
the spread of the announcements about the disease by the US
Centers for Disease Control and Prevention. Former President
Barack Obama popularized application of social media in
politics when he based his election campaign on Facebook and
Twitter platforms. He continued beyond the campaign,
promoting transparency and openness in government (Magro,

2012). However, failure can also happen, and the expected
results may cost high expenditures and reputation. For instance,
Los Angeles County used Google mashups, but at the cost of
loss of control and authenticity of their message (Magro, 2012).
The operation of the social media account can be based on the
following models like an ideal one, rule compliance, civic
virtue, bureaucratic efficiency, and empowerment (Kaur &
Saini, 2016). Theoretically, the perfect model can be achieved,
but in practice, it is difficult to realize. The matter of data
security, appropriate technological basis, and skilled human
resources are necessary for launching such a model.
The advantages of using social media by the local authorities
include the mass redistribution of contents, making them more
accessible and the establishment of an open corporate dialogue
with citizens (Bonsón, Torres, Royo, & Flores, 2012). The
publications on websites and social account of the agencies can
be stored for an unlimited time and easily shared between users.
People can add them to their bookmarks or save conveniently to
find the information quickly when necessary. Creation of the
blog for local politicians and citizens will secure useful
discussion of the relevant problems and foster the solutions.
The corporate dialog enables all the users to participate directly
in the process of communication through the contribution of
contents, comments, tagging (Bonsón, Torres, Royo, & Flores,
2012). The recent research of the efficiency of local government
operation facilitated by social media demonstrated that the rates
of representation, civic engagement, and social networking has
significantly increased (Mergel, 2013).
Theoretical framework
Given the identified approaches of the tax administration
optimization, the proposed research will apply the behavioral
concept (Simon & Clinton, 2002), as it is aimed at developing
strategies of improving voluntary compliance and building
trustful relations with government and citizens. It provides for
regarding people as clients and receivers of services to establish
appropriate communication (Jenkins, 1996). Accordingly, it is

necessary to employ the tool of investigation used by
commercial structures to study the clients` behavior (Bergquist,
Ljungberg, Remneland & Rolandsson, 2017). The marketing
attributes including the user-friendly interface of the websites
or applications, the sufficiency of instruction and regularity of
notification and announcements should be researched. The
behavioral approach also requires studying the clients` habits
and peculiarities of using specific service. Consequently, for
taxation improvement, it is necessary to define the periods of
intensive use to prevent failures in operation and provide
immediate response in case of emergency. Comment by 作者:
What is the behavioral concept? Comment by 作者: Is this
methodology?
Methodology
Settings Comment by 作者: What geographic location?
The study aims to examine the role of social media in the
improvement of tax administration. The particular focus is
placed on local tax bureaus, as citizens address them more
often. Nowadays, every public office should have an official
account at least in one social network to cover its activity and
communicate with people. For this research, the following
social media were chosen: Facebook, Twitter, YouTube, and
Instagram. Facebook and Twitter are positioned as platforms for
official communication of many companies and governmental
agencies.
Consequently, the primary audience of these networks is adult
citizens. YouTube features video content and is equally famous
among people of different age. Instagram is popular mainly
among young users, who are not taxpayers yet. Still, it is
strategically essential to establish a reasonable basis for the
prospective payers to encourage compliance and persuade them
inconvenience use of tax services. Therefore, the settings of the
proposed research include websites and social accounts of local
public offices.
Sample Comment by 作者: What is the population?
The sample of the proposed research should encompass citizens,

who pay taxes as they can evaluate their experience and point
out issues that need improvement. However, the prospective
taxpayers, namely students, can also be added to the list of
participants, as they are regular users of social media and can
suggest their expectation of appropriate online service. Non-
taxpayers can provide information about the current image and
perception of the tax administration in a social media
environment. The size of the sample should be as large as
possible because it will ensure the accuracy of the findings. The
application of online technologies and social media allows
collecting data from a significant number of users. Therefore,
the sample should include at least one thousand members. The
participants should feature geographical variety. It is important
to compare practices of regular areas and large cities as well as
of different states to evaluate variations between different kinds
of conditions. The sample should be divided into groups of
participants according to the gender, age, size of the taxed
income, geographical location.
Consequently, personal information will be collected together
with the necessary data about the user experience and quality of
tax services. It is essential to approach citizens online to
estimate the efficiency of spreading information through social
media. However, the older segment of the population should
also be regarded similarly as physically challenged people.
Citizens of older age are not active users of Facebook or
Twitter. Most of them do not have accounts on Instagram but
can watch YouTube videos. The segment of physically
challenged citizens often cannot use social media because they
are not adjusted for them. It is necessary to explore their
experience of using tax services and gathering information
about them.
Research Design
The proposed research should be arranged in two phases. The
first stage is an expert analysis of the websites and accounts of
tax agencies. The number of the studied objects should be
nearly one hundred. The usability of the websites, convenience

of navigation, the clarity and sufficiency of the instructions and
explanations or the possible transactions and procedures should
be evaluated. The transition between the websites and social
networks should also be examined. Usually, the icons with links
to Facebook, Twitter, Instagram, and YouTube are placed on the
top or bottom of the webpage. The excellent site for placement
of the icons can be left or right side after the main information
block. The signs are colored with their corporate colors for
better distinguishing. Comment by 作者: How is this
achieved?
On the other hand, official accounts should have links to the
agencies websites. Another essential feature is a validation sign
approving the official status. It is extremely desirable that users
could be able to identify that the account is credible and
belongs to the tax authorities. The content and individuals’
reaction to the posted information should also be analyzed. The
second stage of the study is the analysis of the users'
experience. It should be a practical experiment based on the
collection and analysis of feedbacks.
Concerning the time limits of the study, it should take
approximately several months to complete. The first stage
should last for two-three weeks necessary for collecting and
interpretation of the data. The researched period of the posts in
social media should encompass the whole previous year. The
second stage should last for five-six weeks to spread the
feedback forms and process the collected data.
Data collection
The methods of data collection should be divided into two
groups. The first one is a survey of the websites and social
accounts of tax agencies by the specialists. They are expected to
collect information from the open sources, process it and
interpret the findings. Notably, the researchers need to browse
social media pages, read posts and publications by the agencies
and the comments by the users. The quantitative data, namely
the number of the followers, replies, likes, and reposts should
be fixed. The second group is the method of online

questionnaires, which suggest users answer different questions
to evaluate the quality of the communication with tax agencies,
the convenience of using websites via computers and mobile
phones, the sufficiency of information published at the official
accounts in social media. The questionnaires should contain the
grading scale from one to ten points. The respondents are
required to evaluate the listed above attributes according to the
range meaning one for the lowest mark and ten for the highest
score. There also can be open questions asking for suggestions
of possible improvement and users` habits, namely what social
media they prefer to use, the time of visiting agencies` pages
and for what purposes do they usually address the accounts of
tax services. The online questionnaires can be spread through
different channels including social media, official websites,
traditional local media and printed versions at bureaus. It will
help to identify the preferred channel of the particular group of
people and suggest in what way to tailor information for them.
Another benefit of employing the diversified channels for
dissemination of the questionnaires is the possibility to reach
people of different ages and physical abilities.
Variables Comment by 作者: This is where you can draw a
research model
According to the theoretical framework, it is necessary to
identify the dependent and independent variables of the
research. “An independent variable is the variable that is
changed or controlled in a scientific experiment. A dependent
variable is the variable being tested and measured in a scientific
experiment” (Helmenstine, 2018). Given that, the users'
experience and satisfaction should be classified as dependent
variables. Besides, the experts' evaluations of the quality of
information, communication, and services should belong to the
group of the dependent. They measure the clarity and
sufficiency of the posted information, its usefulness for
understanding the current situation with taxes as these attributes
reflect users satisfaction with the activity of websites and social
accounts. These variables are expressed as follows: "excellent"

corresponds with 10-9 scores, "good" that is 8-7 scores,
"acceptable" corresponds with 6-5 scores, "unacceptable" means
4-3 scores and "bad" is 2-0 scores. The attributes of the
websites and social accounts fixed during the research period
should belong to the independent group, as they determine the
level of satisfaction. Mainly, the presence in the websites of the
following items should be analyzed: links to the four social
accounts (one point for each one and zero for absence), the
explanations of the whole range of procedures related to tax
payment, the regular monthly, quarterly and annually reports of
the tax collection and funds distribution, the statistics of the
efficiency of tax services and compliance policy.
Similarly, the availability (1 score) or absence (0 scores) of
some aspects of social account should be measured. For
Facebook, the independent items include the number of posts,
the type of the content (news, notifications, reports, statistics,
explanations), time of publications and average frequency for a
day, week, month, quarter or year during the researched period,
and the average time of reply. For Twitter, these should
encompass the number of tweets, types of tweets, replies,
followers, and frequency of publications. For Instagram, the
independent variables are the number of posts and types of
publications, number of followers, comments, and frequency.
The same is for YouTube. Comment by 作者: Provide a table
for variables and how they are measured
Data Analysis
According to the two stages of the research design, the data
should be analyzed similarly into two phases. The first part
collected by the experts from the open sources of websites and
social accounts should be processed with a content analysis
tool. It provides for quantitative and qualitative approaches.
First, it is necessary to check the availability of the above-listed
attributes of the websites (like transferring links, visible icons)
and social network accounts (thematic publications about news,
changes, reports) and calculate them (one score if available,
zero scores if absent). Then the received results should be

graded following the scale ranging from "excellent" to "bad."
The final rank of all the website and social accounts of different
local tax offices should be completed after that. The qualitative
analysis of the collected data provides for reading the
publications and comments, and identification of the clarity of
information, sentiments of the users' replies. The results of the
publications processing will demonstrate the level of
sufficiency of information. The distinguished sentiments of
comments and responses will show the level of satisfaction. In
effect, the positive or negative perception and attitude towards
tax administration within a social media environment can be
estimated.
The data collected through the questionnaires should be
analyzed with the statistical analysis. The rates of clarity and
sufficiency of information received by citizens through social
media should be calculated and then compared with the results
of the previous review. The same procedure of the qualitative
processing of the answers and suggestions should be held and
the results compared with the experts' opinion. The correlation
will demonstrate the statistical significance of the findings. The
subsequent interpretation of the ultimate results is required.
These data should be processed with methods of statistical
analyses, and the obtained results should be interpreted and
discussed.
Limitations
The limitations of the proposed research can be incorrect data
provided by the respondents concerning their taxed income or
other questions. It may distort the information about tendencies
in tax compliance among the particular social group. Another
point relates to the variety of survey participants. The
questionnaire can be filled out mostly by active users of social
media, and the opinion of other citizens will not be taken into
account.
Ethics
Concerning the ethical aspect of the research, the questionnaires
should be anonymous and include the possibility to skip

questions. The appropriate security and confidentiality of the
received data should be ensured. The preface of the surveys
should contain a brief explanation of the purposes and
procedure of the research to inform the participants. The request
to give the informed consent should be placed after explanation.
References
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Prospectus Assessment
General Grading Criteria + = Excellent
0 = Acceptable
- = Needs work
Content
Information and Relevant Material
0
Argumentation
Argumentation Support, Clarity of Main Points
0
Organization
Strong Introduction, Paragraph Formation, Flow and Overall
Cohesion

+
Style
Writing, Word Choice
0
Format
Paper Formatted Correctly: 12 point font, APA
0
Specific Areas of Assessment (With Some Variations on
Individual Assignments)
Needs Attention
Acceptable
Excellent
Contribution to Literature
x
Concepts explained accurately and properly
x
Suggested areas needed for research (hypothesis development)
x
Overall Comments
This is a good project, but some clarity is needed regarding
what assessment is taking place and why. The literature review
is quite good, but there needs to be a focus. The
methodological questions need to focus on scope and temporal
domains.
The research questions need to be stated: variables need to be
connected, and methods needs to be identified for the

approaches outlined.
44
Prospectus Outline
Topic
Abstract
Problem
Purpose
Significance of the Study
Literature Review and Review of Dissertations
Theoretical Considerations
Research Questions
Methodological Considerations
Summary
References

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