Reengineering Performance Measurement In The Taxation Sector By Adopting The Balanced Scorecard

Performance measurement was introduced into public sector as an effective management tool in the administrative reforms in western countries since 1980s. This paper analyzes the practice of performance measurement in the taxation sector and pointes out its drawbacks. Then, the author reengineers the system of performance measurement in taxation sector using a newly developed business tool: the Balanced Scorecard(BSC).This paper includes the following parts.The first part discusses the practice of performance measurement in Taxation sectors. It reviewed its history and summarized the drawbacks in the system. The second part discusses the development, connotation and function of BSC. Based on these, it demonstrates that BSC is an advanced performance measurement as well as strategic management tool and introduces some practice of the BSC in public sector.The third part designs performance measurement system for Taxation sector using the BSC. It also pointes out the required conditions and processes in introducing the BSC to Taxation Sector performance measurement.