Measuring Performance: A Typology of Performance Measurement Systems for Tax Collecting Organizations

A Typology of Performance Measurement Systems for Tax Collecting Organizations

Abstract

Performance measurement has attracted interest of scholars and
professionals from a wide variety of disciplines. Still ‘organisational
performance’ is one of the least understood notions. New Public
Management (NPM), in fact, advocates accountability to customers as the
basis of performance measurement. However, the task of defining
‘customers’ and ‘customer-focus’ in the case of Tax Collecting
Organisations (TCOs) is even more challenging as it requires reconceptualisation of the concepts and consequently designing of a
Performance Management System (PMS) of a TCO that reflects the concerns
of all stakeholders. In this paper a comparative case study of PMS of TCOs
of U.K and Pakistan has been presented with special reference to a period of
wide-ranging organizational reforms. A framework for categorizing PMS of
TCOs is proposed and it is concluded that not only in the case of developing
countries like Pakistan but even in the case of developed nations such as
U.K, the traditional PMS is quite resilient and difficult to dispense with.