Tax Administration Performance Management
A Guide for Developing Countries
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Most governments in the developing countries are faced with the same basic limitation concerning the function of their tax administrations i.e., the need for efficient and effective management. An approach that can be used to improve tax administration efficiency and effectiveness is performance management. Despite its importance, there are limited publications on performance management in the tax administration context. There is no guidance on how to undertake tax administration performance management specifically for developing countries.This book, therefore, provides an integrated and open ...
Most governments in the developing countries are faced with the same basic limitation concerning the function of their tax administrations i.e., the need for efficient and effective management. An approach that can be used to improve tax administration efficiency and effectiveness is performance management. Despite its importance, there are limited publications on performance management in the tax administration context. There is no guidance on how to undertake tax administration performance management specifically for developing countries.This book, therefore, provides an integrated and open system framework for tax administration performance management in developing countries. A set of guidelines on how to apply the framework has also been developed in this book. A case study on a tax administration in a developing country confirms the applicability of the framework and its guidelines.
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