Tax Charters, Performance Indicators And The Case For A More Strategic Approach To Tax Administration

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Tax Charters, Performance Indicators And The Case For A More Strategic Approach To Tax Administration

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dc.contributor.author James, Simon en_GB
dc.contributor.author Svetalekth, Thamrongsak en_GB
dc.contributor.author Wright, Brian en_GB
dc.contributor.department University of Exeter en_GB
dc.date.accessioned 2009-01-15T10:12:07Z en_GB
dc.date.accessioned 2011-01-25T10:25:58Z en_US
dc.date.accessioned 2013-03-19T15:54:16Z
dc.date.issued 2007 en_GB
dc.description.abstract Reform of tax administration has not always been an unmitigated success. One way of improving the chances of success might be to take a more strategic approach to reform as has already been suggested in the case of tax simplification (James and Wallschutzky, 1997) and tax compliance (James, forthcoming). In this paper such an approach is continued by examining a natural experiment in which the development of tax charters was undertaken following a more strategic approach in Australia than it was in the UK. To date at least, the former approach appears to have been the more successful. However, a very important aspect of a strategic approach is monitoring and review of progress. The paper therefore goes on to examine the use of performance indicators. It begins with a very brief account of the theory of performance indicators, the development of their use in the private sector, in other parts of the public sector and then specifically their use in tax administration. The paper then outlines a case study of performance indicators in the Excise Tax Administration in Thailand en_GB
dc.identifier.uri http://hdl.handle.net/10036/47455 en_GB
dc.language.iso en en_GB
dc.publisher University of Exeter en_GB
dc.relation.ispartofseries Discussion Papers in Management en_GB
dc.relation.ispartofseries 07/12 en_GB
dc.relation.url http://business-school.exeter.ac.uk/documents/discussion_papers/management/2007/0712.pdf en_GB
dc.subject tax administration en_GB
dc.subject tax reform en_GB
dc.subject taxpayer's charter en_GB
dc.subject performance indicators en_GB
dc.subject Thailand en_GB
dc.subject Australia en_GB
dc.title Tax Charters, Performance Indicators And The Case For A More Strategic Approach To Tax Administration en_GB
dc.type Working Paper en_GB
dc.type Meetings and Proceedings en_GB
dc.date.available 2009-01-15T10:12:07Z en_GB
dc.date.available 2011-01-25T10:25:58Z en_US
dc.date.available 2013-03-19T15:54:16Z
dc.identifier.issn 1472-2939 en_GB
dc.description The authors are very grateful to the Australian Tax Office for helpful discussions and information regarding the Australian Taxpayers’ Charter and for helpful comments from those attending the 2005 Tax Research Network Conference, University of Edinburgh on the 8-9th September en_GB


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