Revenue Administration: Performance Measurement in Tax Administration
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
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.
Series:
Technical Notes and Manuals No. 2010/011
Subject:
Key performance indicators in revenue administration Operational planning for revenue administration Public financial management (PFM) Revenue administration Strategic planning for revenue administration Tax administration core functions Tax audits
English
Publication Date:
July 29, 2010
ISBN/ISSN:
9781462316236/2075-8669
Stock No:
TNMEA2010011
Pages:
13
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