EVALUATING TAX AFFAIRS OFFICE PERFORMANCE BY BALANCED SCORECARD (BSC)

Tax Affair Organization as a part of the government should be able to be a part of economic justice development and increase the government sustainable incomes by tax collecting from significant economic sectors along with shareholders veneration. In this article the strategies were derived from Iran National Tax Affairs (ITNA) operational program in 2008 and ITNA strategic program. The main strategies were derived with experts' cooperation. The operational objectives and 48 measures related to each operational objective were distinguished. Based on these, the balanced scorecard and questionnaire were designed. The reliability of research tools shows alpha coefficient for each questionnaire is higher than 75%. The data analysis is applied on two levels of descriptive and referential statistics. Research findings show that the general tax affairs organization performance is up to 99% consistent with balanced scorecard. In addition, the performance from the financial, customers and internal processes views are consistent with balanced scorecard. However, the performance is not consistent with the balanced scorecard from development and leaning aspects.