Volume 16, Issue 2 (2008)
J Tax Res 2008, 16(2): 83-106 |
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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
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: (9694 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.
Type of Study: Research |
Received: 2008/05/7 | Accepted: 2008/08/6 | Published: 2014/03/14
Received: 2008/05/7 | Accepted: 2008/08/6 | Published: 2014/03/14
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