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dc.contributor.authorJames, Simonen_GB
dc.contributor.authorSvetalekth, Thamrongsaken_GB
dc.contributor.authorWright, Brianen_GB
dc.contributor.departmentUniversity of Exeteren_GB
dc.date.accessioned2009-01-15T10:26:46Zen_GB
dc.date.accessioned2011-01-25T10:25:44Zen_GB
dc.date.accessioned2013-03-19T15:54:10Z
dc.date.issued2007en_GB
dc.description.abstractOne way of improving the quality of tax administration might be to take a more strategic approach to tax reform as has already been suggested, for example, in the cases of tax simplification, compliance and taxpayers’ charters. An important part of a strategic approach is measuring outcomes and revisiting the strategy in the light of experience gained. This paper therefore examines performance indicators and some experience of their use in tax administrations. The paper also presents the preliminary results of a new survey relating to performance indicators conducted in the Thai Excise Department. Issues arising so far are the relationship between performance indicators and staff attitudes and specific problems with excise tax collectionen_GB
dc.identifier.urihttp://hdl.handle.net/10036/47477en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Exeteren_GB
dc.relation.ispartofseriesDiscussion Papers in Managementen_GB
dc.subjecttax administrationen_GB
dc.subjectsimplificationen_GB
dc.subjecttaxpayer's charteren_GB
dc.subjectThailanden_GB
dc.titleThe Benefits of a more Strategic Approach to Tax Administration and the Role of Performance Indicatorsen_GB
dc.typeConference paperen_GB
dc.date.available2009-01-15T10:26:46Zen_GB
dc.date.available2011-01-25T10:25:44Zen_GB
dc.date.available2013-03-19T15:54:10Z
dc.identifier.isbn9780954504861en_GB
dc.identifier.issn1472-2939en_GB
dc.descriptionPaper presented at the International Conference on Tax Administration, ATAX, Faculty of Law, University of New South Wales, Sydney, April 2006. A revised version appears in Further Global Challenges in Tax Administration; ed. by Margaret McKerchar, Michael Walpole. Birmingham : Fiscal Publications, 2006. ISBN 9780954504861en_GB


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