Revenue Administration: Performance Measurement in Tax Administration

Abstract

This note is about measuring performance in tax administration. Performance measurement is part of the broader processes of strategic and operational planning and is essential for accountability and transparency. With this in mind, there are two important considerations that form a backdrop for any discussion of performance measurement: • First, measuring performance is only relevant if there are consequences for over and under-performance, and if organizational performance can influence such matters as the allocation of an organization’s resources and the assessment of personal performance of its managers; and • Second, as it is commonly argued that what gets measured gets done, performance measurement must be used to support the selection of the organization’s priorities, so that what gets done is what should get done.