Volume 16, Issue 2 (2008)                   J Tax Res 2008, 16(2): 83-106 | Back to browse issues page

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Alam Tabriz A, Shayesteh R, Shayesteh Z. Tax Offices Performance Assessment: The Application of Principal Component and Cluster Analyses. J Tax Res. 2008; 16 (2) :83-106
URL: http://taxjournal.ir/article-1-162-en.html
1- Associate Professor of Management at Shahid Beheshti University
2- M.A. in Economics and a Tax Researcher at the Tax Research Department, INTA
3- M.A. in Economics and A Tax Expert at INTA
Abstract:   (8988 Views)
Organizations and administrations need appropriate indexes with high evaluation powers for controlling and assessing their performances. They also need proper methods to evaluate these indexes correctly and to verify the precession of these evaluations in order to control their subordinate divisions and to motivate a competitive environment towards their objectives. This article applies a method for evaluating and ranking the performances of tax affair offices in terms of indexes extracted on the basis of the Balanced Scorecard (BSC) method within four categories (Learning and Growth Index, Inside Process Index, Beneficiaries Index/Taxpayers Improvement Index, and Income Index). These indexes are considered independently by making use of Principle Component Analysis (PCA) method and are clustered together through Cluster Analysis Method. Finally, they are prioritized and ranked using Analytical Hierarchy Process (AHP) method in respect to preferences regarding different tax resources.
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Type of Study: Research |
Received: 2008/05/7 | Accepted: 2008/08/6 | Published: 2014/03/14

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