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The importance of staff to the efficiency of the tax agency
University West, Department of Economics and IT, Divison of Law, Economics, Statistics and Politics. Karlstads Universitet.
2016 (English)In: Nordic Tax Journal, ISSN 0904-6380, E-ISSN 2246-1809, no 2, 113-127 p.Article in journal (Refereed) Published
Abstract [en]

The Swedish Tax Agency is responsible for controlling as well as informing and assisting the taxpayers. Even if these tasks are not necessarily contradictory, they can be difficult to perform all at once. In their performance of duties, tax agency employees have to meet the expectations of the management as well as of the taxpayers. The goal fulfilment of the Tax Agency is contingent on the organisation’s ability to provide a stress-free working environment. Stress may cause physical and psychological problems.

Place, publisher, year, edition, pages
2016. no 2, 113-127 p.
Keyword [en]
Tax psychology; tax agency policies; group and organisation psychology; taxpayers; ethical stress; lean
National Category
Law (excluding Law and Society)
Research subject
SOCIAL SCIENCE, Law
Identifiers
URN: urn:nbn:se:hv:diva-10555DOI: 10.1515/ntaxj-2016-0006OAI: oai:DiVA.org:hv-10555DiVA: diva2:1064510
Available from: 2017-01-12 Created: 2017-01-12 Last updated: 2017-01-13Bibliographically approved

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Höglund, Mats
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CiteExportLink to record
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Citation style
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