Tax Administration Performance Management: A Guide for Developing Countries - Softcover

Mansor, Muzainah

Softcover

ISBN 10: 3659283908 ISBN 13: 9783659283901

Publisher: LAP LAMBERT Academic Publishing, 2012

Synopsis

Most governments in the developing countries are faced with the same basic limitation concerning the function of their tax administrations i.e., the need for efficient and effective management. An approach that can be used to improve tax administration efficiency and effectiveness is performance management. Despite its importance, there are limited publications on performance management in the tax administration context. There is no guidance on how to undertake tax administration performance management specifically for developing countries.This book, therefore, provides an integrated and open system framework for tax administration performance management in developing countries. A set of guidelines on how to apply the framework has also been developed in this book. A case study on a tax administration in a developing country confirms the applicability of the framework and its guidelines.

About this title

About the Author

Dr. Muzainah Mansor is a senior lecturer at the School of Accountancy, College of Business, Universiti Utara Malaysia. She has twelve years of experience in teaching and research in taxation. She has published papers both in local and international refereed journals. She has written two books and six book chapters on taxation and accounting.

Edition details

• Publisher: LAP LAMBERT Academic Publishing
• Publication date: 2012
• ISBN 10: 3659283908
• ISBN 13: 9783659283901
• Binding: Paperback
• Language: English
• Number of pages: 300