2024年人力资源管理（HRM）参考指南+Reference+Guide+：Human+Resource+Management

REFERENCEGUIDE

HUMANRESOURCE

MANAGEMENT

Inter-AmericanCenterofTaxAdministrations

InternationalMonetaryFund

Intra-EuropeanOrganisationofTaxAdministrations

OrganisationforEconomicCo-operationandDevelopment

VTARA

virtualTraining

toAdvanceRevenueAdministration

REFERENCEGUIDE

HUMANRESOURCEMANAGEMENT

Inter-AmericanCenterofTaxAdministrationsInternationalMonetaryFund

Intra-EuropeanOrganisationofTaxAdministrations

OrganisationforEconomicCo-operationandDevelopment

Copyright©2024Inter-AmericanCenterofTaxAdministrations,

InternationalMonetaryFund,Intra-EuropeanOrganisationofTaxAdministrations,

andOrganisationforEconomicCo-operationandDevelopmentDesign:IMFCSFCreativeSolutionsDivision

Cataloging-in-PublicationDataIMFLibrary

Names:Inter-AmericanCenterofTaxAdministrations,author.|InternationalMonetary

Fund,author.|Intra-EuropeanOrganisationofTaxAdministrations,author.|

OrganisationforEconomicCo-operationandDevelopment,author.|InternationalMonetaryFund,publisher.

Title:VITARAreferenceguide:humanresourcemanagement/Inter-AmericanCenterofTaxAdministrations,InternationalMonetaryFund,Intra-EuropeanOrganisationofTaxAdministrations,OrganisationforEconomicCo-operationandDevelopment.

Othertitles:VITARAreferenceguide.|Virtualtrainingtoadvancerevenueadministration.|Humanresourcemanagement.

Description:Washington,DC:InternationalMonetaryFund,2024.|Sep.2024.|Includes

bibliographicalreferences.Identifiers:ISBN:

9798400275449(paper)

9798400275906(ePub)

9798400275883(WebPDF)

Subjects:LCSH:Taxadministrationandprocedure.|Taxation.|Personnelmanagement.Classification:LCCHJ2300.V582024

Pleasesendordersto:

InternationalMonetaryFund,PublicationServicesP.O.Box92780,Washington,D.C.20090,U.S.A.

Tel.:(202)623–7430Fax:(202)623–7201E-mail:publications@IMF.org

www.elibrary.IMF.org

www.bookstore.IMF.org

Contents

PREAMBLE 1

CHAPTER1.

INTRODUCTION 3

•

WhatIsHRM? 3

•

WhyIsHRMImportantforaTaxAdministration? 4

•

TheRoleofHRManagersinaTaxAdministration 5

•

TheRoleofLineManagersinHRM 6

CHAPTER2.

HRMSTRATEGY 7

•

WhatIsanHRMStrategy? 7

•

HowDoestheHRMStrategyAlignwiththeOrganization’sStrategy? 8

•

WhyIsWorkforcePlanningStrategicallyImportant? 9

CHAPTER3.

ORGANIZATIONOFHRM 11

•

PositionoftheHRMFunctionwithintheOrganization 11

•

HowIstheHRMFunctionOrganized? 12

•

HRMAutonomy 13

CHAPTER4.

CAREERSINATAXADMINISTRATION 15

•

RecruitmentandSelection 15

•

CareerPath 17

•

RemunerationandRewards 19

CHAPTER5.

KEYAREASOFEFFECTIVEHRM 21

•

ValuesandEthics/Integrity 21

•

Discipline,IncludingTermination 22

•

IndividualPerformanceManagementandAppraisal 24

•

StaffEngagementandWorkingEnvironment 26

•

HRRecordsandAnalytics 28

CHAPTER6.

LEARNINGANDDEVELOPMENT(L&D) 30

•

WhatIsL&D,andWhyIsItImportant? 30

•

WhatAretheAdministration’sL&DNeeds? 31

•

HowtoDevelopandImplementanL&DStrategy? 33

•

WhatIsKnowledgeManagement(KM)? 34

CHAPTER7.

SUMMARY 36

APPENDIXES

•

Appendix1.SystematicWorkforcePlanning 39

•

Appendix2.NatureandImpactofDifferentTypesofPayProgression 40

•

Appendix3.SamplePerformanceandDevelopmentReview 41

•

Appendix4.SamplePerformanceImprovementPlan(PIP) 42

•

Appendix5:ExampleofStepsandActionsinaHealthandSafetyRiskPreventionActionPlan 43

•

Appendix6:ExamplesofStrategicPrioritiesandImplementationActionsforanHRMStrategy 44

•

Appendix7:CommonHROperationalModels 45

VIRTUALTRAININGTOADVANCEREVENUEADMINISTRATION:ReferenceGuide

Preamble

AseriesofVirtualTrainingtoAdvanceRevenueAdministration(VITARA)referenceguideshavebeen

developedbasedonthecontentoftheVITARAonlinemodules.Readersareencouragedtoenrollintheonlinemodules.FormoreinformationonthescheduletoregisterfortheVITARAcourses,scantheQRcodebelow.

Thisreferenceguideprovidesagoodintroductionintowhathumanresourcemanagement(HRM)is,howitcontributestoataxadministration’sperformance,andhowitisorganized.Itlooksatsomeofthekey

areasofaneffectiveHRMfunctionandexploreswhytheyareimportant.

ThereferenceguideincludesmaterialsthataredesignedtocovergoodpracticesinthekeyareasofHRM.1Thesegoodpracticeshavehelpedtosupporttaxadministrationsintheeffectivemanagementoftheir

humanresources.

Followingtheintroduction,thereferenceguideisorganizedintosixchaptershighlightingHRMinataxadministration,theimportanceofHRMstrategy,theorganizationoftheHRMfunction,careersinataxadministration,thekeyareasofeffectiveHRM,andtherelevanceoflearninganddevelopment(L&D).

DISCLAIMERS

Inter-AmericanCenterofTaxAdministrations(CIAT)

Theopinionsexpressedinthismaterialaretheresponsibilityoftheauthor(s)orspecialist(s)anddonot

representanofficialpositionoftheInter-AmericanCenterofTaxAdministrations,itsmembercountries,ortheinstitutiontowhichthespecialistprovidestheirservices.Likewise,theauthorisresponsiblefortheprecisionandveracityofthedataandsourcespresented.

InternationalMonetaryFund(IMF)

TheviewsexpressedinthisbookarethoseoftheauthorsanddonotnecessarilyrepresenttheviewoftheIMF’sExecutiveDirectors,itsmanagement,oranyofitsmembers.

Intra-EuropeanOrganisationofTaxAdministrations(IOTA)

ThispublicationisunderthesupervisionoftheIOTASecretariat.TheinformationandviewspresentedhereindonotnecessarilyreflecttheofficialopinionofallIOTAmembertaxadministrations.

OrganisationforEconomicCo-operationandDevelopment(OECD)

ThisworkispublishedundertheresponsibilityoftheSecretary-GeneraloftheOECD.Theopinionsexpressed

andargumentsemployedhereindonotnecessarilyreflecttheofficialviewsoftheMembercountriesofthe

OECD.AdditionaldisclaimersfortheOECDmightapply.Pleasesee

/termsandconditions/

.

Theinternationalboundaries,colors,denominations,andanyotherdataandinformationincludedinthisworkorshownonthemapsdonotimply,onthepartoftheCIAT,theIMF,theIOTA,ortheOECD,anyjudgment

onthelegalstatusorsovereigntyoveranyterritory,oranyendorsementoracceptanceofsuchinternationalboundariesorthenameofanyterritory,city,orarea.

ThenamesandrepresentationofcountriesandterritoriesusedinthisjointpublicationfollowthepracticeoftheIMF.

1Itisacknowledgedthatinmanycountriesthetaxadministrationispartofaministry(e.g.,organizedasadepartmentor

multipledepartments)whileinmanyothercountriesarevenueadministrationiscreatedbymergingtaxandcustoms

authorities.Differencesintaxadministrationgovernancemodels,mandates,andotherinternalandexternalfactorswillhaveasignificantimpactonthevariousaspectsofHRM,includingtheHRMautonomyandhowtheHRMfunctionisorganized.

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CHAPTER1.

Introduction

Thischapterintroducesthesubjectofhumanresourcemanagement(HRM),providinganoverviewofthestrategicandoperationalrolesofhumanresource(HR)managerswithinataxadministration.It

alsoexplainstheimportanceandbenefitsofHRMtotaxadministrations.

WhatIsHRM?

Humanresourcemanagement,orHRM,isthedesign,implementation,andmaintenanceofstrategiestomanageandleadpeopleforoptimumbusinessperformance.

TheHRMfunctionwithinataxadministrationfocusesontheeffectiverecruitmentandmanagementofstafftoachievedesiredresults.ItmanagesallissuesrelatedtopeopleinanorganizationsuchasthoseshowninFigure1.1.

Figure1.1.ExampleofHRFunctions

PerformanceManagement

Recruitment

Employee

Engagement

andWell-Being

StaffIntegrity

HRPolicy

Development

andAdministration

Learningand

Development,

IncludingTraining

GoodpracticeinHRMinvolvesastrategicandcomprehensiveapproachtomanagingpeopleandworkplaceculture.Itrecognizesthatfundamentallyitisthehumancapitalinanorganizationthatmakesthedifference,enablingemployeestocontributemoreeffectivelytothetaxadministration’sstrategicdirectionanddeliveringonitsgoalsandobjectives.

Humancapitalismorethanhumanresources.Itconsistsofintellectual,social,andorganizationalcapital.Itrecognizesthattheintellectualknowledgeofpeopleisenhancedbytheirsocialinteractionsandhelpstogenerateorganizationalknowledge.Itconsiderspeopleasanassettobeinvestedin

ratherthanacosttobeminimized.

HRMisoftenmanagedbyheadquarters(HQ)andledbyseniormanagementofataxadministration.ItisastrategicactivitythatisdevelopedbytheExecutiveLeadershipTeam(ELT)topromotethe

interestsoftheorganization.However,HRMfunctionsarealsoperformedbyalllinemanagers.

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WhyIsHRMImportantforaTaxAdministration?

Thephrase“ourpeopleareourgreatestasset”isastrueforataxadministrationasitisforanyorganization.Mosttaxadministrationsspendover70percentoftheirbudgetonstaffsalaries.Peopleare,therefore,amajorinputandassetinataxadministration’ssuccessfuloperation.

Taxadministrationsprovideoneofthemostcriticalservicestothestate—efficientandeffective

taxcollection.Peopleareoneofthevitalresourcestoensurethequalityandeffectivenessofthetaxadministration.

ImportanceofEffectiveHRM

HRMisimportantbecauseit:

•Recognizesandvaluespeople

•Understandspeoplebringideasandskills

•Contributestothetaxadministration’smission,values,andgoals

•Supportsapositive,diverse,andsafeworkenvironment

•Supportsemployeeengagement

•Supportsbuildingcapabilityandcontinuouslearning

•Ensuresthattherightpeople,withtherightskills,areplacedintherightjobs,attherighttime,attherightcost

•Manageshumancapitalriskseffectively2

ImplicationsofIneffectiveHRM

TheimplicationsofhavingineffectiveHRMinclude:

•Inadequaterecruitment,diversity,careerdevelopment,compensation,andtrainingpolicies

•OutdatedHRproceduresandsystems

•Lowlevelofstaffsatisfactionandengagement

•Poorcodeofconductandnoncompliancewithethicalnorms,orahighlevelofcorruption

•Highstaffattrition

•Anenvironmentthatdoesnotsupportorencouragehighperformance

•Poortaxpayerandcustomerexperience

•Obstaclestochangemanagement,reforms,andmodernization

2Formoreinformationonhumancapitalrisks,seeTaxAdministrationDiagnosticAssessmentTool(TADAT)PerformanceOutcomeArea2—EffectiveRiskManagement.

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Tobesuccessfulandachievetheirobjectives,taxadministrationsrequireaprofessionalworkforcethatismotivated,hastherightskills,andiswellorganized.

TheRoleofHRManagersinaTaxAdministration

HRmanagersplan,direct,andcoordinatetheHRMfunctionsofanorganization.Theirrolescovertwoaspects:

1.Operational:Dealingwithactivitiessuchasrecruitment,remuneration,staffengagement,discipline,andL&D

2.Strategic:Providingadviceandguidanceonhowtheorganizationanditspeople

canbetterachievetheorganization’sstrategicobjectivesandimproveitscultureandemployeeengagement

FormanyHRmanagers,theroleismainlyoperational,focusedonservicedeliverytolinemanagers.Intheoperationalrole,HRmanagers:

•AssistlinemanagersinHRissuessuchasfillingvacancies,attendancemanagement,individualperformancemanagement,skillsgapassessments,andtraining

•Helplinemanagersdealwithpeopleproblems,includingemploymentlawmatterssuchasequalityanddiscrimination

•EstablishadequateHRproceduresandsystems

•ManagetheadministrativeHRtasksinataxadministration

HRmanagersnormallyhaveastrategicrolewhentheyareinseniorpositionswithinthetax

administration,suchasheadofHRM,headsofHRMcentersofexpertise,headsofspecificHRMfunctions(suchastraining),orHRMbusinesspartners.Attheselevels,seniorleadersinHRM:

•Haveaninnovationrole,supportingtheintroductionofnewprocessesandproceduresthatincreaseorganizationaleffectiveness

•Actasachangeagent,providingsupportandadviceonchangemanagement

•Playaleadingroleintheprofessionalizationoftheworkforce,formulatingthetaxadministration’sHRMpoliciesandprogramsoncareerdevelopment,recruitment,diversity,inclusion,

compensation,performancemanagement,andtraining

•Supportthetaxadministrationleadershipinbuildinganeffectiveorganization,astrongcultureofprofessionalism,ahealthyandstableworkenvironment,andreachingahighlevelofstaff

engagementandsatisfaction

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TheroleofHRmanagerswilldependontheorganizationalarrangementsandcontextinwhichthetaxadministrationoperates.Thiscontextincludes:

•Sizeofthetaxadministration

•Organizationalstructureofthetaxadministration

•ExtentofHRMautonomyorflexibilityovermatterssuchasrecruitmentandremuneration

•Legalandeconomicenvironment

TheRoleofLineManagersinHRM

Alinemanagerisapersonwithdirectmanagerialresponsibilityforanotherstaffmember.Line

managersareresponsiblefortheengagement,contribution,andperformanceoftheirteam.Theyhaveakeyroleintheongoingdevelopmentandtalentmanagementoftheirteam.

Linemanagershaveacriticalroleinimprovingorganizationalperformancethroughtheimplementationofthetaxadministration’sHRMpolicies.People-centeredaspectsofthelinemanager’sroleinclude:

•Clarifyingrolesandexpectations

•Reviewingperformance

•Coaching

•IdentifyingL&Dneeds

AlllinemanagersbenefitfromguidanceandsupportfromtheHRMteaminthesematters.SeveralfactorscanaffectthequalityofHRMimplementedbylinemanagers.LinemanagersoftenprioritizeoperationalissuesoverHRissuesanddonothavesufficienttimetospendonboth.TheymayalsonothavesufficientHR-relatedcompetencies.AnexampleofhowthecontributionoflinemanagerstoHRMcanbeimprovedisshowninFigure1.2.

Figure1.2.ImprovingtheContributionofLineManagerstoHRM

ProvidingThemwiththeTimetoCarryOutTheirHRand

LeadershipResponsibilities

ProvidingThemwiththe

SupportofHRProfessionals

LineManager

SelectingLineManagerswiththe

RequiredBehavioralCompetencies

EnsuringTheyReceiveAdequate

ManagementandLeadershipTraining

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CHAPTER2.

HRMStrategy

ThischapterexplainstheimportanceandbenefitsofanHRMstrategytotaxadministrations.ItlooksathowtheHRMstrategyshouldbealignedtotheorganizationalstrategy.

WhatIsanHRMStrategy?

TheHRMstrategy,sometimescalledpeoplestrategy,identifieswhatthetaxadministrationintendsto

doaboutpeoplemanagementandleadershiptosupportthedeliveryoftheorganization’sstrategicgoals.ItsetsouthowHRpoliciesandpracticesshouldbeintegratedwitheachotherandwiththe

organizationalstrategytoachievetheoverallmissionandsuccessofthetaxadministration.The

HRMstrategyprovidesguidanceonorganization-widepoliciesindifferentareasaffectingpeople,forexample,recruitment,promotion,training,integrity,anddiversity.BasedonthestrategicHRMobjectivesandguidingpolicies,HRproceduresaredeveloped,HRsystemsarebuilt,toolsare

utilized,andinitiatives/activitiesareconductedtoachievethedesiredHRMobjectives.

TheHRMstrategytakesamedium-tolong-termviewofworkforceneedstoensuretherightskillsetsareavailablewhenrequired.Asanexample,withtheshifttodigitalization,includingelectronic

interactionswithtaxpayers,manytaxadministrationsrequirefewerstafftomanuallyprocessreturns.

IdentifyingthisshiftwellinadvanceaspartoftheHRstrategywillensurethattheshiftinresource

needscanbemanagedeffectivelythroughretrainingorattrition.Also,recruitmentstrategiesfornewskillsetstosupportthedigitalizedtaxadministrationcanbedevelopedtoensuretimelyhiringofstafftosupportdataanalysisandothernewcapabilities.Advancedplanningbasedonanevaluationof

emergingtrendsandthespecifictaxadministration’sneedswillfacilitateasmoothtransition.

MonitoringnewtrendsintaxadministrationthatcouldimpacttheworkforceisacriticalpartoftheHRMstrategyprocess.

DevelopmentoftheHRMstrategyisundertakenincloseconsultationwiththeELTandinconjunctionwiththeobjectivesinthetaxadministration’soverallstrategy,whichcanbereviewedannuallyandadjustedtoreflectemergingprioritiesandtrends.

HRMstrategyisinformedbybothexternalandinternalfactors,includingthevaluesofthe

organizationaswellasotherspecificcircumstances(e.g.,size,institutionalarrangements,governance,andmission/vision).

Amongothers,thefollowingstepsareneededtodevelopandimplementanHRMstrategy:

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DevelopmentofanHRMStrategy

•Assessmentoforganizationalperformance

•Analysisoftheinternalandexternalenvironment:Thisincludestheanalysisofexistinginternalcapabilitiesandgaps(e.g.,strengths,weaknesses,opportunities,threats—identificationofskillgapsasaweaknessandthethreatitrepresents)aswellasidentification,documentation,andanalysisofenvironmentalissuesandpotentialrisksaffectingHRsuchas:

ӹImpactofdigitalization

ӹOrganizationalchanges(e.g.,LargeTaxpayerOffice,HQisestablished)

ӹDemographicsӹBudgetcuts

ӹChangingdemandsontaxadministrations

ӹNewstrategicobjectives,policies,andinitiatives,suchasthoserelatedtogender,equality,andinclusion

ӹBusinesscontinuityrisks,suchaspandemicsandnaturaldisasters

ӹAnyotherrisksrelatedtocapability,capacity,HRMcompliance,andcost3

•DraftingofanHR/workforceplan

ImplementationofanHRMStrategy

•Preparationofanimplementationplan,forexample,designingaroadmapwithmilestones,

responsibilitymatrix(identifyingwhoisresponsible,accountable,consulted,orinformedforeachaction),organizationalplans,andHRsystemsandprocedures

•EstablishmentoftherightHRcapabilitiesandcompetenciesbasedonalearningneedsanalysis

•Ensuringadequateresourcing

•TakingactionsinstrategicHRareastoimplementtheplans,filltheidentifiedgaps,andreachstrategictargets

•Monitoringandevaluatingtheprogressmade

HowDoestheHRMStrategyAlignwiththeOrganization’sStrategy?

ThetaxadministrationstrategicplanshouldbeinformedbyHRfactors.Howpeoplearemanaged,motivated,recruited,anddeployed,andtheavailabilityoftherequiredskillsandtaxknowledge

shouldhelpinformthetaxadministrationstrategicandbusinessplans.

3SeehumancapitalrisksTADATPerformanceOutcomeArea2—EffectiveRiskManagement.

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TheHRMstrategy(orhumanresourceplan)isanintegralpartofataxadministration’smultiyearfocusedplansthatsupportthestrategicplan.

TheHRMstrategymustalsoreflectthereformandbusinessplansastheyrelatetoHRM.For

example,iftheorganizationalpriorityistoimprovecomplianceriskmanagement,theHRMstrategyshouldhaverecruitment,L&D,andperformancemanagementplansandactionstosupportthis

businesspriority.TheHRMstrategyshouldbeupdatedaseventsoccur,suchaschangesto

governmentrecruitmentplans.SomestrategicprioritiesandtheactionsthatareneededfortheirimplementationareshowninAppendix6.

Figure2.1showstherelationshipbetweenHRMandorganizationalperformance.Basedonthe

HRMstrategy,thetaxadministration’sHRMpracticesaredevelopedtodeliverthespecifiedHRMoutcomes,whichwillcontributetotheachievementofbusinessoutcomes.

Figure2.1.ContributionofHRMtoOrganizationalPerformance

HRM

Strategy

HRM

Practices

BusinessOutcomes

HRM

Outcomes

TaxAdminStrategy

TaxcollectedProductivityQuality

Customersatisfaction

Motivation

Commitment

Skills

CompetenciesCapabilities

Engagement

Recruitment

PerformancemanagementLearninganddevelopment

Remuneration

Employeerelations

Variable:Internalsize,informationtechnology,employees,andculture.Externaleconomy,legal,andsocialframework.

Note:HRM=humanresourcemanagement.

GoodHRMstrategycontributestobetterorganizationalperformanceby:

•EnsuringHRMpracticesarederivedfromtheHRMstrategythatisinturnderivedfromthetaxadministration’sstrategy.

•EnsuringthatHRMpracticesimpactemployeebehaviorsandHRMoutcomes,suchasprofessionalism,motivation,commitment,skills,andengagement.

ӹEmployeeswiththesebehaviorshelpimproveorganizationalperformanceandoutcomes,withimprovedtaxcollectioneffectiveness,productivity,quality,andcustomersatisfaction.

ӹConversely,measures,andevensanctions,arerequiredtoaddressemployeeunderperformance.

WhyIsWorkforcePlanningStrategicallyImportant?

Workforceplanningistherecurringprocessofevaluatingthehumanresourcesnecessaryfortheachievementofthestrategicplan.Itisaprocessofanalyzingthecurrentworkforce,determining

futureworkforceneeds,identifyingthegapbetweenthepresentandthefuture,andimplementingactionstoensurethatthetaxadministrationcandeliveritsmission,goals,andstrategicplans.

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Thepurposeofworkforceplanningistogettherightnumberofpeople—withtherightskills,

intherightjobs,intherightlocation,attherighttime,andattherightcost—todeliverthetax

administration’smissionandmedium-andlong-termobjectives.ItrecognizesthatHRMisalong-termissuethatneedstobestrategicallymanaged.

Workforceplanningismorethanaheadcountexercise.Itneedstobealignedwiththetax

administration’sstrategic,reform,andbusinessplans,whichidentifytheactivitiestobecarriedoutandthestrategicdirectionoftheadministration.Thestrategicorreformplansshouldalsoidentify

theworkforcerequirementsneededtodeliverontheplans.Workforceplansusethesestrategic,

reform,andbusinessplanstoconsiderthepeopleissuesthatneedtobeaddressed,ascanbeseeninFigure2.2.Thismayincludetheneedtoreduceorreassignstafftomeetreformrequirements.

Figure2.2.AlignmentofWorkforcePlanningwithStrategicandBusinessPlans

>

StrategicPlans

TAX

WorkforcePlanning

TaxAdministration

Requirements

ReformPlans

BusinessPlans

Workforceplanscaninformthestrategicandbusinessplans,forexample,highlightingtheculturalandL&Dneedsoftheworkforce.Workforceplanningoftenidentifiescriticalcompetencesandskillsgapsandinadequateresourcesinallareas.Itcanincludeamorein-depthanalysisofpriorityareas,suchascomplianceriskmanagement,wherespecializedskillsetsareneeded.Workforceplanscanalsobeusedtosupportabusinesscaseinnegotiationsforadditionalresources,suchastheneed

toinvestinadditionalstafftofilltheidentifiedgapsorsupportadditionaltaxcomplianceinitiativesrequiredtomeetbudgetneeds.

TheprocessofsystematicworkforceplanningisoutlinedinAppendix1.

Workforceplanningmakesitpossibletodevelopdifferentscenariostoreachthefuturedesiredorganization,withthecapacitytoundertaketheactivitiesoftomorrowandtheappropriatelevelofmanagementandstaffexpertise.

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CHAPTER3.

OrganizationofHRM

ThischapterprovidesanoverviewofhowHRMisorganizedwithinataxadministration.ItexplainsthepositionoftheHRMfunction,andconsidersdifferentHRMmodels.

PositionoftheHRMFunctionwithintheOrganization

ThebasicobjectiveoftheHRMfunctionistoprovideadviceandservicesthatsupporttheorganizationanditsmanagerstogetthingsdonethroughpeople.

ThepositionoftheHRMteamwithinthetaxadministrationdependsonitsoverallgovernanceandorganizationalstructure.MosttaxadministrationshaveanHRMfunctionintheirorganizationalchart.ItisgoodpracticeforHRMtobeanHQfunction,engagedinstrategicactivitiessuchasbusiness

planning,strategycreation,HRMpolicydevelopment,andoversight.Itisoftenpartofacorporatesupportdivision,withtheheadofcorporateservicesreportingdirectlytotheheadofthetax

administration.Thisreflectstheimportanceofthefunctiontotheoveralldeliveryoftheorganization’sobjectives.Figure3.1showsanexampleofaseniormanagementstructureinataxadministration.

Figure3.1.ExampleofTaxAdministrationSeniorManagementStructure

HeadofTax

Administration

InternalAudit

OfficeofStrategicPlanning,ProgramRegionaland

Management(OSM)Design,andReformDistrictOperations

CorporateServices

SupportFunctions

(HRM,IT,Legal)

Note:HRM=humanresourcemanagement;IT=informationtechnology.

TheheadoftheHRMfunctionisnormallysupportedbyspecialistmanagerswithresponsibility

foreitherspecificareasoftheorganizationorspecificfunctions,suchasrecruitmentoremployeerelations.ThesemanagersareinturnassistedbymorejuniorHRofficersandassistants.

Inlarger,moredecentralizedorganizations,theremayalsobelocalHRMfunctions.Theselocal

functionsnormallysupporttheongoingHR