The non-financial and financial performance evaluation of tax office using balanced scorecard

Abstract

Since the financial and non-financial performance and its degree of competitiveness, the evaluation of the financial and non-financial performance is very important due to a highly competitive environment in this sector. The aim of this study is to propose a fuzzy multi-criteria decision model to evaluate the performance of Iranian tax office. The main aim of utilising this approach was to maximise the financial and non-financial performance at a tax office; this research first summarised the evaluation indices synthesised from the literature relating to balanced scorecard. The main instruments used for gathering the data in this study were tax office records and questionnaires. The model of this study was tested on a sample of 30 experts in a tax office in Iran. Then, the relative weights of the chosen evaluation indices were calculated by fuzzy analytic hierarchy process FAHP. The results indicate that in Iran, the financial aspect has the first priority regarding the financial and non-financial performance level with an obvious weight variance comparing to customers, learning and growth, and the internal process of the organisation respectively.