Development of system of State Revenue Service performance indicators
2015
Petersone, M., Riga Technical Univ. (Latvia) | Krastins, V., Riga Technical Univ. (Latvia) | Ketners, K., Riga Technical Univ. (Latvia)
In the public sector, performance-oriented reforms have become topical over the last twenty years. The performance management documents such as Business Plan, Annual Report, Service Delivery Standards and Surveys of Taxpayers as a good practice have been adopted and are used in almost all of the countries considered; there are slight variations as to which of these documents are publicly available. State Revenue Service (SRS) is no exception. Latvian laws and regulations related to the development of performance include appropriate well-known practices adopted in the world that ensure quality of the content of adequate effectiveness measurement, however mentioned measurement indicators mainly used for state budget planning purposes not for performance management. This study aims to investigate the performance measurement system of the SRS as a tool to achieve the institution’s strategic goals. In the paper possibility if introduction of integrated outcome-output indicator’s matrix is proposed to ensure process management system and performance management system integration. The research object is SRS performance measurement system. The research is mainly based on the literature analysis, monographic descriptive method as well as the methods of analysis and synthesis and content analysis.
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