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Revenue Administration: Performance Measurement in Tax Administration

Author

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  • William Joseph Crandall

Abstract

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.

Suggested Citation

  • William Joseph Crandall, 2010. "Revenue Administration: Performance Measurement in Tax Administration," IMF Technical Notes and Manuals 2010/011, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2010/011
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    Citations

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    Cited by:

    1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. repec:idq:ictduk:13711 is not listed on IDEAS
    3. Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
    4. Ken Klassen, 2016. "Auditing the Auditors: Tax Auditors' Assessments and Incentives," e-briefs 234, C.D. Howe Institute.
    5. repec:idq:ictduk:13683 is not listed on IDEAS
    6. Mr. Bernardin Akitoby & Ms. Anja Baum & Clay Hackney & Olamide Harrison & Keyra Primus & Ms. Veronique Salins, 2018. "Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset," IMF Working Papers 2018/234, International Monetary Fund.
    7. DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun, 2016. "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Working Papers DP-2016-17, Economic Research Institute for ASEAN and East Asia (ERIA).
    8. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

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