IDEAS home Printed from https://ideas.repec.org/a/vrs/notajo/v2016y2016i2p113-127n2.html
   My bibliography  Save this article

The importance of staff to the efficiency of the tax agency

Author

Listed:
  • Höglund Mats

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

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.

Suggested Citation

  • Höglund Mats, 2016. "The importance of staff to the efficiency of the tax agency," Nordic Tax Journal, Sciendo, vol. 2016(2), pages 113-127, November.
  • Handle: RePEc:vrs:notajo:v:2016:y:2016:i:2:p:113-127:n:2
    DOI: 10.1515/ntaxj-2016-0006
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/ntaxj-2016-0006
    Download Restriction: no

    File URL: https://libkey.io/10.1515/ntaxj-2016-0006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bob Carter & Andy Danford & Debra Howcroft & Helen Richardson & Andrew Smith & Phil Taylor, 2011. "Lean and mean in the civil service: the case of processing in HMRC," Public Money & Management, Taylor & Francis Journals, vol. 31(2), pages 115-122, March.
    2. John Seddon & Carlton Brand, 2008. "Debate: Systems Thinking and Public Sector Performance," Public Money & Management, Taylor & Francis Journals, vol. 28(1), pages 7-9, February.
    3. Johnson, J.V. & Stewart, W. & Hall, E.M. & Fredlund, P. & Theorell, T., 1996. "Long-term psychosocial work environment and cardiovascular mortality among Swedish men," American Journal of Public Health, American Public Health Association, vol. 86(3), pages 324-331.
    4. North, F.M. & Syme, S.L. & Feeney, A. & Shipley, M. & Marmot, M., 1996. "Psychosocial work environment and sickness absence among British civil servants: The Whitehall II study," American Journal of Public Health, American Public Health Association, vol. 86(3), pages 332-340.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ayham A. M. Jaaron & Chris J. Backhouse, 2017. "Operationalising “Double-Loop” Learning in Service Organisations: A Systems Approach for Creating Knowledge," Systemic Practice and Action Research, Springer, vol. 30(4), pages 317-337, August.
    2. M C Jackson, 2009. "Fifty years of systems thinking for management," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(1), pages 24-32, May.
    3. repec:dau:papers:123456789/4831 is not listed on IDEAS
    4. Ray Ison & Andrea Grant & Richard Bawden, 2014. "Scenario Praxis for Systemic Governance: A Critical Framework," Environment and Planning C, , vol. 32(4), pages 623-640, August.
    5. Michaela Kotkova Striteska & David Zapletal, 2020. "The Role of Corporate Culture in Performance Measurement and Management Systems," IJFS, MDPI, vol. 8(4), pages 1-12, November.
    6. Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    7. Peiyi Lu & Ying Liang, 2016. "Health-Related Quality of Life of Young Chinese Civil Servants Working in Local Government: Comparison of SF-12 and EQ5D," Applied Research in Quality of Life, Springer;International Society for Quality-of-Life Studies, vol. 11(4), pages 1445-1464, December.
    8. Michael Walker, 2017. "The Search for Viability: A practitioner's view of how the Viable Systems Model is helping transform English local government (and why it has passed unrecognised)," Systems Research and Behavioral Science, Wiley Blackwell, vol. 34(3), pages 313-334, May.
    9. Robert Giacalone & Mark Promislo, 2010. "Unethical and Unwell: Decrements in Well-Being and Unethical Activity at Work," Journal of Business Ethics, Springer, vol. 91(2), pages 275-297, January.
    10. Dirk Vriens & Jan Achterbergh & Liesbeth Gulpers, 2018. "Virtuous Structures," Journal of Business Ethics, Springer, vol. 150(3), pages 671-690, July.
    11. Hood, Rick & Grant, Robert & Jones, Ray & Goldacre, Allie, 2016. "A study of performance indicators and Ofsted ratings in English child protection services," Children and Youth Services Review, Elsevier, vol. 67(C), pages 50-56.
    12. Taouk, Yamna & Spittal, Matthew J. & Milner, Allison J. & LaMontagne, Anthony D., 2020. "All-cause mortality and the time-varying effects of psychosocial work stressors: A retrospective cohort study using the HILDA survey," Social Science & Medicine, Elsevier, vol. 266(C).
    13. Matthew Scott, 2010. "Critical Reflections on a Decade of Third Sector Modernisation: Another Sector is Possible," Local Economy, London South Bank University, vol. 25(5-6), pages 367-372, August.
    14. S Evans & PJ Huxley & N Maxwell & KLS Huxley, 2014. "System-level change in mental health services in North Wales: An observational study using systems thinking," International Journal of Social Psychiatry, , vol. 60(4), pages 337-351, June.
    15. repec:dau:papers:123456789/12797 is not listed on IDEAS
    16. Elaine Chepkoskei & Kellen Kiambati & Irura Ng’ang’a, 2021. "Relationship between performance contracting and the implementation of strategic objectives in Kenyan public universities," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(2), pages 170-182, March.
    17. David W. Johnston & Wang-Sheng Lee, 2013. "Extra Status and Extra Stress: Are Promotions Good for Us?," ILR Review, Cornell University, ILR School, vol. 66(1), pages 32-54, January.
    18. World Bank, 2011. "Accountability in Public Services in South Africa," World Bank Publications - Reports 29723, The World Bank Group.
    19. A Milner & I Niedhammer & J-F Chastang & M J Spittal & A D LaMontagne, 2016. "Validity of a Job-Exposure Matrix for Psychosocial Job Stressors: Results from the Household Income and Labour Dynamics in Australia Survey," PLOS ONE, Public Library of Science, vol. 11(4), pages 1-13, April.
    20. John Seddon, 2012. "Debate: Academia can tax one's patience," Public Money & Management, Taylor & Francis Journals, vol. 32(2), pages 127-128, March.
    21. Wang, Hui-Xin & Mittleman, Murray A. & Orth-Gomer, Kristina, 2005. "Influence of social support on progression of coronary artery disease in women," Social Science & Medicine, Elsevier, vol. 60(3), pages 599-607, February.
    22. Leonardo S. Fiorelli, 2012. "Failures in the Strategic Development Process: Ontology, Axiology and Intra‐Organizational Behavioral Limits to Social Becoming," Systems Research and Behavioral Science, Wiley Blackwell, vol. 29(3), pages 274-284, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:notajo:v:2016:y:2016:i:2:p:113-127:n:2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.