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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.
HUMANRESOURCEMANAGEMENT:Preamble|1
VIRTUALTRAININGTOADVANCEREVENUEADMINISTRATION:ReferenceGuide
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.
HUMANRESOURCEMANAGEMENT:Introduction|3
VIRTUALTRAININGTOADVANCEREVENUEADMINISTRATION:ReferenceGuide
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.
4|HUMANRESOURCEMANAGEMENT:Introduction
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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
HUMANRESOURCEMANAGEMENT:Introduction|5
VIRTUALTRAININGTOADVANCEREVENUEADMINISTRATION:ReferenceGuide
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
6|HUMANRESOURCEMANAGEMENT:Introduction
VIRTUALTRAININGTOADVANCEREVENUEADMINISTRATION:ReferenceGuide
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:
HUMANRESOURCEMANAGEMENT:HRMStrategy|7
VIRTUALTRAININGTOADVANCEREVENUEADMINISTRATION:ReferenceGuide
DevelopmentofanHRMStrategy
?Assessmentoforganizationalperformance
?Analysisoftheinternalandexternalenvironment:Thisincludestheanalysisofexistinginternalcapabilitiesandgaps(e.g.,strengths,weaknesses,opportunities,threats—identificationofskillgapsasaweaknessandthethreatitrepresents)aswellasidentification,documentation,andanalysisofenvironmentalissuesandpotentialrisksaffectingHRsuchas:
?Impactofdigitalization
?Organizationalchanges(e.g.,LargeTaxpayerOffice,HQisestablished)
?Demographics?Budgetcuts
?Changingdemandsontaxadministrations
?Newstrategicobjectives,policies,andinitiatives,suchasthoserelatedtogender,equality,andinclusion
?Businesscontinuityrisks,suchaspandemicsandnaturaldisasters
?Anyotherrisksrelatedtocapability,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.
8|HUMANRESOURCEMANAGEMENT:HRMStrategy
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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.
?Employeeswiththesebehaviorshelpimproveorganizationalperformanceandoutcomes,withimprovedtaxcollectioneffectiveness,productivity,quality,andcustomersatisfaction.
?Conversely,measures,andevensanctions,arerequiredtoaddressemployeeunderperformance.
WhyIsWorkforcePlanningStrategicallyImportant?
Workforceplanningistherecurringprocessofevaluatingthehumanresourcesnecessaryfortheachievementofthestrategicplan.Itisaprocessofanalyzingthecurrentworkforce,determining
futureworkforceneeds,identifyingthegapbetweenthepresentandthefuture,andimplementingactionstoensurethatthetaxadministrationcandeliveritsmission,goals,andstrategicplans.
HUMANRESOURCEMANAGEMENT:HRMStrategy|9
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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.
10|HUMANRESOURCEMANAGEMENT:HRMStrategy
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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
Of?ceofStrategicPlanning,ProgramRegionaland
Management(OSM)Design,andReformDistrictOperations
CorporateServices
SupportFunctions
(HRM,IT,Legal)
Note:HRM=humanresourcemanagement;IT=informationtechnology.
TheheadoftheHRMfunctionisnormallysupportedbyspecialistmanagerswithresponsibility
foreitherspecificareasoftheorganizationorspecificfunctions,suchasrecruitmentoremployeerelations.ThesemanagersareinturnassistedbymorejuniorHRofficersandassistants.
Inlarger,moredecentralizedorganizations,theremayalsobelocalHRMfunctions.Theselocal
functionsnormallysupporttheongoingHR
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