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This paper provides a way to undertake tax administration performance management based on a combination of an integrated approach and an open system approach. A conceptual framework for the new approach to tax administration performance management is developed. The distinct feature of the framework is that it highlights the critical process of transforming inputs into outputs/outcomes in a tax administration by diagnosing the interrelation of the components in the process, i.e. formal organisation, informal organisation, task and people. These components contain both institutional and behavioural factors which have significant effect on tax administration performance and should be managed in an integrated and open system approach. A set of guidelines is also developed in this paper to enable application of the performance management framework. A case study was undertaken to test the applicability of the framework to tax administration based on the guidelines developed. The case study shows that the framework enable better management of tax administration performance by providing valuable feedback on the present state of a tax administration, identifying possible reasons for underperformance and highlighting ways in which a tax administration can improve its performance. of these studies provide a comprehensive guide on how to undertake performance management in tax administration. Nevertheless, these studies highlight one issue that needs to be addressed in tax administration performance management: the importance of integrating performance management at the strategic, operational, and individual levels. Integrating performance management at the strategic, operational, and individual levels is critical for an organisation as different organisational levels compete for the managers' attention and organisational resources (7). The people at the different levels have the common aim of increasing the performance of the organisation (or department), but they differ in how to tackle this overall goal. It is significant for an integrated approach to be adopted by an organisation to promote efficient use of organisational resources. |
