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PA6622 Public Policy 

Artifact 1 -
Comprehensive Policy Analysis of Alabama's e-Commerce Sales Tax Structure

This artifact is a comprehensive policy analysis of Alabama's e-commerce sales tax structure, utilizing the Rational Decision-Making Model as described by Kraft and Furlong (2020). This analysis demonstrates my ability to identify policy problems, propose viable alternatives, and evaluate the effectiveness of these solutions. The policy brief addresses the decentralized sales tax system in Alabama and its implications for the digital economy, proposing solutions to streamline tax collection and enhance compliance.

 

In this policy brief, I examined the complexities of Alabama's decentralized sales tax system and its impact on tax collection in the digital economy. The brief provides an in-depth evaluation of the current sales tax framework, highlighting inefficiencies and inconsistencies that complicate tax compliance for e-commerce businesses.

  • Concepts: 


    This analysis aligns with core PA6622 concepts by applying the Rational Decision-Making Model to a real-world policy issue. Key concepts addressed include:

    • Problem Identification and Definition: Clearly identifying the issues caused by Alabama's decentralized sales tax system, such as the lack of uniformity in tax rates and regulations across jurisdictions.

    • Formulation of Policy Alternatives: Proposing feasible solutions, such as transitioning to an origin-based tax system or adopting a standardized tax rate for e-commerce transactions, was an essential part of this analysis. These alternatives were evaluated using specific criteria, including effectiveness, efficiency, and administrative feasibility, to ensure a comprehensive assessment of their potential impact (Kraft & Furlong, 2020). Effectiveness is measured by how well each solution could address the identified policy issues, efficiency is examined by the cost-benefit analysis, and administrative feasibility is considered by the ease of implementation within the current regulatory framework. By applying these criteria, the analysis demonstrates a thorough understanding of the complexities involved in policy formulation and implementation. 

    • Policy Implementation and Evaluation: Outlining an implementation plan for the recommended policy, addressing potential obstacles such as legislative resistance and public acceptance, and proposing strategies to overcome these challenges. The evaluation plan includes methods to assess the success of the implementation through measurable outcomes and continuous monitoring.

    • Application of Policy Evaluation Criteria: Utilizing effectiveness, efficiency, equity, political feasibility, social acceptability, administrative feasibility, and technical feasibility to evaluate each policy alternative. This structured approach ensures a comprehensive assessment of potential solutions (Kraft & Furlong, 2020).

    As the Director of the Small Business Development Center (SBDC) at Troy University, I advocate for small businesses and address challenges hindering their operations. This policy brief reflects my commitment to leveraging my MPA education to support small businesses through evidence-based policy recommendations. By analyzing and proposing solutions to streamline Alabama's e-commerce sales tax structure, I aim to enhance the operational efficiency of small businesses, contributing to economic growth.
     
    This assignment has significantly enhanced my understanding of public policy analysis, particularly in the context of tax policy in the digital age. It has also improved my ability to apply theoretical frameworks to real-world problems, critically evaluate policy alternatives, and develop practical recommendations. This artifact showcases my growth in policy formulation and evaluation, aligning with PA6622's learning objectives and contributing to my professional development in public administration. Additionally, I have used this research to explore e-governance models, researching other implementations and improvements to the current system.

    Furthermore, the insights gained from this assignment have been instrumental in my e-governance class, where I studied potential alternatives to address similar problems in depth. This comprehensive understanding has empowered me to advocate more effectively for small business owners in front of legislators and during annual meetings with the Department of Revenue. By presenting well-researched policy alternatives and their potential impacts, I can better articulate the needs and challenges of small businesses, driving meaningful change in policy discussions.
     

    • Kraft, M. E., & Furlong, S. R. (2020). Public Policy: Politics, Analysis, and Alternatives (7th ed.). CQ Press.

Artifact 2 -
Optimizing E-Government for Alabama's Small Businesses

  • Concepts: 

    This proposal aligns with core concepts of PA6622 by applying the Rational Decision-Making Model and other policy analysis frameworks to develop practical solutions for e-government. Key concepts applied include:

    • Policy Implementation: Drawing from the implementation plan developed in PA6622, this proposal outlines strategies for integrating digital tools to enhance the efficiency and effectiveness of tax collection and service delivery. The plan includes steps to overcome potential obstacles such as legislative resistance and public acceptance, ensuring a smooth transition to e-governance.

    • Evaluation of Policy Alternatives: This proposal builds on the evaluation criteria used in PA6622, such as effectiveness, efficiency, equity, and administrative feasibility, to assess the proposed e-government solutions. These criteria were selected because they provide a comprehensive framework for evaluating policy solutions, ensuring they are practical, sustainable, and equitable. Effectiveness ensures that the proposed solutions achieve the desired outcomes. Efficiency assesses whether the solutions make optimal use of resources. Equity ensures that the solutions are fair and inclusive, benefiting all stakeholders. Administrative feasibility evaluates whether the solutions can be realistically implemented within the existing governmental structure. The focus is on creating a user-centered design that meets the needs of small businesses, as well as improving overall accessibility and service delivery.

    • Problem Identification and Definition: The proposal addresses the problems identified in PA6622, such as the inefficiencies and inconsistencies in the current sales tax system. By leveraging digital solutions, it aims to streamline processes, reduce administrative burdens, and improve compliance for e-commerce businesses.

    • Continuous Improvement: Incorporating feedback mechanisms and continuous monitoring, the proposal ensures that the implemented e-government solutions remain effective and adaptive to changing needs. This reflects the policy evaluation and iterative improvement processes emphasized in PA6622 (Kraft & Furlong, 2020).

    As the Director of the Small Business Development Center (SBDC) at Troy University, I advocate for small businesses and address operational challenges. This proposal leverages my MPA education to recommend evidence-based improvements to Alabama's e-government services, aiming to streamline licensing, tax submissions, and regulatory compliance. By enhancing e-government services, I strive to create a more supportive environment for small businesses, fostering economic growth and innovation.

    This assignment has deepened my understanding of both policy analysis and e-governance. It has equipped me with the skills to evaluate digital tools, propose actionable improvements, and advocate for policies that benefit small businesses. For example, at the Small Business Development Center (SBDC), I have been working on implementing an AI-powered search engine that helps small businesses find funding opportunities tailored to their specific characteristics. Additionally, I have actively advocated for small businesses in meetings with the Department of Revenue and the Secretary of State, addressing critical issues such as the complexity of obtaining business licenses and the inefficiencies in sales tax filings. This artifact reflects my growth in applying theoretical knowledge from PA6622 to practical challenges, aligning with the learning objectives of both PA6622 and PA6679, and contributing to my professional development.

    • Kraft, M. E., & Furlong, S. R. (2020). Public Policy: Politics, Analysis, and Alternatives (7th ed.). CQ Press. Sedek, M., Omar, M., & Sulaiman, S. (2014). Integrated e-Government Interoperability Framework. International Journal of Computer Applications, 97(8), 23-29. 

    • Wang, W., Gan, L., & Ju, X. (2009). Adaptive e-Government Architectures. Government Information Quarterly, 26(3), 455-463.

This artifact is the final paper for e-Governance. "Optimizing E-Government for Alabama's Small Businesses: A Framework for Usability, Accessibility, and Service Delivery Excellence," builds upon the policy analysis conducted in PA6622. It demonstrates my ability to translate policy analysis into actionable proposals, focusing on the practical implementation of e-governance to address the challenges identified in Alabama's e-commerce sales tax structure.

Artifacts

Comprehensive Policy Analysis of Alabama's e-Commerce Sales Tax Structure

01

Final Paper "Optimizing E-Government for Alabama's Small Businesses"

02

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