出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The innovation and introduction of the balanced scorecard as a strategy performance management tool was a response to the ever changing and volatile business environment and the failure of older frameworks to keep pace with such changes. For firms to survive, research has proven that they need embrace change to sustain their strategic capabilities; change which may prescribe the need to drift from traditional performance management approaches and embrace modern techniques. This paper adopted a desk and library research approach. Data was collected through review of published articles, official reports from ZIMRA, Newspaper articles and the internet. The findings of the study show that ZIMRA are experiencing compliance problems in collection of tax. To improve on the compliance levels, this paper strongly recommends that ZIMRA should involve stakeholders (taxpayers, academics, parliamentarians, business community) in its policy formulation and setting of yearly targets.
其他摘要：The innovation and introduction of the balanced scorecard as a strategy performance management tool was a response to the ever changing and volatile business environment and the failure of older frameworks to keep pace with such changes. For firms to survive, research has proven that they need embrace change to sustain their strategic capabilities; change which may prescribe the need to drift from traditional performance management approaches and embrace modern techniques. This paper adopted a desk and library research approach. Data was collected through review of published articles, official reports from ZIMRA, Newspaper articles and the internet. The findings of the study show that ZIMRA are experiencing compliance problems in collection of tax. To improve on the compliance levels, this paper strongly recommends that ZIMRA should involve stakeholders (taxpayers, academics, parliamentarians, business community) in its policy formulation and setting of yearly targets. Keywords: Balanced scorecard, ZIMRA, tax Compliance, performance measurement
