Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities
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 withou...
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2018
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Online Access: | https://repo.uum.edu.my/id/eprint/30009/1/JBMA%2008%2002%202018%2065-77.pdf https://doi.org/10.32890/jbma2018.8.2.8806 https://repo.uum.edu.my/id/eprint/30009/ https://e-journal.uum.edu.my/index.php/jbma/article/view/8806 https://doi.org/10.32890/jbma2018.8.2.8806 |
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my.uum.repo.300092023-11-28T10:41:08Z https://repo.uum.edu.my/id/eprint/30009/ Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities Mansor, Muzainah Yahya, Noor Azlin Mamat, Mohd Parid HF5601 Accounting 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. UUM Press 2018 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30009/1/JBMA%2008%2002%202018%2065-77.pdf 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) https://e-journal.uum.edu.my/index.php/jbma/article/view/8806 https://doi.org/10.32890/jbma2018.8.2.8806 https://doi.org/10.32890/jbma2018.8.2.8806 |
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HF5601 Accounting Mansor, Muzainah Yahya, Noor Azlin Mamat, Mohd Parid Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities |
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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. |
format |
Article |
author |
Mansor, Muzainah Yahya, Noor Azlin Mamat, Mohd Parid |
author_facet |
Mansor, Muzainah Yahya, Noor Azlin Mamat, Mohd Parid |
author_sort |
Mansor, Muzainah |
title |
Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities |
title_short |
Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities |
title_full |
Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities |
title_fullStr |
Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities |
title_full_unstemmed |
Performance Management in Tax Administration: A Holistic Model for Malaysian Tax Authorities |
title_sort |
performance management in tax administration: a holistic model for malaysian tax authorities |
publisher |
UUM Press |
publishDate |
2018 |
url |
https://repo.uum.edu.my/id/eprint/30009/1/JBMA%2008%2002%202018%2065-77.pdf https://doi.org/10.32890/jbma2018.8.2.8806 https://repo.uum.edu.my/id/eprint/30009/ https://e-journal.uum.edu.my/index.php/jbma/article/view/8806 https://doi.org/10.32890/jbma2018.8.2.8806 |
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1783881393622745088 |
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