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:: year 22, Issue 22 (9-2014) ::
tax research 2014, 22(22): 0-0 Back to browse issues page
Identification and Prioritization of Variables for implementation of Performance-Based Budgeting in Iranian National Tax Administration
Ghodratollah Talebnia * , Yahya Hassasyeganeh , Hamidreza Vakilifard , Rahmatollah Mohammadipour
Abstract:   (1763 Views)

Performance-Based Budgeting (PBB) is the latest attempt to use performance indicators in allocation of resources in public sector. PBB experts normally attempt to place emphasis on output rather than input. Iran has made efforts to establish the PBB system but this goal has not been yet realized. The methodology of the research is descriptive by the means of survey-analytical approach. In this research, the possibility of establishment of PBB in Iran has been examined from three perspectives (Policymaking, Implementing, and Monitoring). The conceptual model of this research has been formed with a comprehensive review of literature of PBB all over the world. At first, with an extensive review of literature in the countries who implemented PBB or trying to implement it, we identify all variables, which are necessary for a suitable Performance Budgeting model. Then the PBB experts test the necessity of these variables in Iran and finally the existence has been proved by the statistical methods. Finally 23 variables were found that are very important for implementing PBB in Iran.

Keywords: Performance-Based Budgeting (PBB), Policymaking, Implementing, Monitoring
Full-Text [PDF 581 kb]   (500 Downloads)    
Type of Study: Research | Subject: Management
Received: 2015/01/4 | Accepted: 2015/01/4 | Published: 2015/01/4
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Talebnia G, Hassasyeganeh Y, Vakilifard H, Mohammadipour R. Identification and Prioritization of Variables for implementation of Performance-Based Budgeting in Iranian National Tax Administration. tax research. 2014; 22 (22)
URL: http://taxjournal.ir/article-1-419-en.html


year 22, Issue 22 (9-2014) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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