Abstract
While there are various studies on tax administration performance, a study which holistically analyses a tax administration performance management system is lacking in the literature. This paper proposes a performance management framework for a tax administration that integrates the congruence model for organisational behaviour diagnosis. The central idea of the congruence model is that the effectiveness of an organisation in achieving its objectives depends on congruence between the different parts of the organisational components in the transformation process. It is emphasised that if a tax administration is to adopt a performance management system in an interactive way, it needs to be embraced at an operational as well as behavioural level.
Disciplines
Tax Law
Date of this Version
November 2010
Recommended Citation
Muzainah Mansor, "Performance Management for a Tax Administration: Integrating Organisational Diagnosis to Achieve Systemic Congruence" (November 2010). University of New South Wales Faculty of Law Research Series 2010. Working Paper 56.
http://law.bepress.com/unswwps-flrps10/art56
Comments
This paper was published in the the Journal of the Australasian Tax Teachers Association (2010) Volume 5, No. 1. This paper may also be referenced as [2010] UNSWLRS 56.