Articles Published 31 July 2018

Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities

Muzainah Mansor
Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Kedah, Malaysia
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Abstract

This paper has developed a holistic model for performance management in tax administration. To achieve this aim, the literature on performance management practice as well as performance management models were reviewed and analysed. Tax administration cannot perform efficiently and effectively without understanding performance management elements which include performance and governance evaluations. The performance management elements should also involve both internal and external stakeholders. The model in this paper is aimed at improving performance management in tax administration for Malaysian tax authorities

Keywords
Performance management tax administration holistic model

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Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities. (2018). Journal of Business Management and Accounting, 8(2), 65-77. https://doi.org/10.32890/jbma2018.8.2.8806

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DOI · 10.32890/jbma2018.8.2.8806
OpenAlex · W4318714665
Semantic Scholar · CorpusID 247448871

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