The importance of staff to the efficiency of the tax agency

Höglund Mats ()
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Höglund Mats: Assistant Professor of Tax Law, Karlstad University and previously at Högskolan Väst in Trollhättan, Sweden

Nordic Tax Journal, 2016, vol. 2016, issue 2, 113-127

Abstract: The Swedish Tax Agency is responsible for controlling as well as informing and assisting the taxpayers. Even if these tasks are not necessarily contradictory, they can be difficult to perform all at once. In their performance of duties, tax agency employees have to meet the expectations of the management as well as of the taxpayers. The goal fulfilment of the Tax Agency is contingent on the organisation’s ability to provide a stress-free working environment. Stress may cause physical and psychological problems.

Keywords: tax psychology; tax agency policies; group and organisation psychology; taxpayers; ethical stress; lean (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2016:y:2016:i:2:p:113-127:n:2

DOI: 10.1515/ntaxj-2016-0006

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