Mansor, Muzainah and Yahya, Noor Azlin and Mamat, Mohd Parid (2018) Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities. Journal of Business Management and Accounting (JBMA), 8 (2). pp. 65-77. ISSN 2231-9298 (e2636-9249)

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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.

Item Type:	Article
Uncontrolled Keywords:	Performance management, tax administration, holistic model
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Institute for Management and Business Research (IMBRe)
Depositing User:	Mrs Nurin Jazlina Hamid
Date Deposited:	28 Nov 2023 10:41
Last Modified:	28 Nov 2023 10:41
URI:	https://repo.uum.edu.my/id/eprint/30009

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