Revenue Administration: Performance Measurement in Tax Administration

William Joseph Crandall

No 2010/011, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objectives. It involves the continuous collection of data on progress made in this regard. Performance indicators, or measures, are developed as standards for assessing the extent to which these objectives are achieved. This note explains key features of performance management and performance measurement. It outlines how tax administrations can apply performance management at the strategic level. Key tasks in implementing a performance management system are also described.

Keywords: TNM; tax; break; administration; performance measure; results measure; tax administration; performance measurement; performance management; performance indicators; operational planning; strategic planning; agency meet; service office; performance management system; tax type; tax officer; Tax administration core functions; Strategic planning for revenue administration; Operational planning for revenue administration; Key performance indicators in revenue administration; Tax audits (search for similar items in EconPapers)
Pages: 13
Date: 2010-07-29
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Citations: View citations in EconPapers (9)

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