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Title: Performance measurement in African semi-autonomous revenue authorities : the case of Kenya, South Africa and Tanzania : how can performance measures in African semi-autonomous revenue authorities (ARAs) be strategic, efficient and effective?
Author: Kariuki, Elizabeth Judy Nyawira.
ISNI:       0000 0004 2747 9365
Awarding Body: University of Bradford
Current Institution: University of Bradford
Date of Award: 2012
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Semi-autonomous revenue authorities (ARAs) have been established all over the world as a distinctive institutional model outside the traditional public service aimed at enhancing tax administration, and thereby raising tax revenues. In order to boost the robustness of their operations, substantial expenditures have gone towards modernising ARAs. Expenditures have been guided by medium-term corporate-wide plans, and the results monitored, assessed and reported using performance measures. Performance measurement has proved challenging for ARAs to implement and sustain in practice. Some of the challenges evolve around weak capacity, implementation costs, issues to do with quantification, competing demands from a wide range of constituents, the inappropriate selection of measures and a bias towards performance measures that focus on finances. As a means for enhancing performance measurement, there are practices, lessons and theoretical perspectives that can be discerned from the broadspectrum of literature on performance measurement in the public sector and ARAs from around the world. This thesis explores how performance measurement in African ARAs can be more strategic, efficient and effective by ascertaining which key factors shape its adoption. The research focuses on the in depth study of three ARAs in Sub Saharan Africa, involving a combination of structured interviews with internal and external stakeholders, the administration of a survey instrument and review of ARA documents. The final chapters of the thesis deploy fuzzy set logic techniques to identify and test the significance of various causal conditions in the adoption of performance measurement in ARAs, as a plausible answer to the research question.
Supervisor: Duivenboden, Hein van Sponsor: Not available
Qualification Name: Thesis (D.B.A.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Key performance indicators ; Revenue authorities ; Efficiency ; Effectiveness ; Strategic ; Case study ; Africa ; Semi-autonomous revenue authorities ; Performance measurement