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Medientyp:
E-Artikel
Titel:
Performance Measurement for Tax Administrations: The Case of Slovenia
Beteiligte:
Klun, Maja
Erschienen:
SAGE Publications, 2004
Erschienen in:
International Review of Administrative Sciences, 70 (2004) 3, Seite 567-574
Sprache:
Englisch
DOI:
10.1177/0020852304046210
ISSN:
0020-8523;
1461-7226
Entstehung:
Anmerkungen:
Beschreibung:
<jats:p> Reforming the public sector has meant changes in tax administration. Yet tax reform in most countries has overlooked administrative improvements and focused instead on changing tax rates, addressing the economic efficiency of the tax system and developing new forms of taxation. The literature does not offer any common definitions for measuring the efficiency and effectiveness of a tax administration, presenting a piecemeal approach to its operations. This article proposes a model for the comprehensive performance measurement of tax administration and describes the use of this model in assessing the work of tax administration in Slovenia. The assessment revealed a common problem with measurements in transition countries, demonstrating that the tax administration is only aware of weak points in areas assessed using indicators derived from data it collects itself. This neglects soft indicators and work assessments assisted by taxpayers. Evaluating work using indicators of this type has revealed the poor functioning of the tax administration in several areas. </jats:p>