/thematic_bibliographic_6

Index

Introduction • Human resources management • Recruitment and selection • Training • Ethic • Combating / Internal corruption • Motivation mechanisms • Other bibliographic references

INTRODUCTION In an effort to provide an ever better and highly qualified tax information service to its member countries, the Inter-American Center of Tax Administrations hereby presents the Thematic Bibliographic Series. The purpose of this series is to disseminate relevant information on specific taxation issues to support the research and study work carried out by the tax administrations of the CIAT member countries.

On this occasion, the bibliography deals with “Tax Administration/ Human Resources�. The material gathered includes studies and papers prepared by technical officials for presentation either at the general assemblies or technical conferences, essays, research scholarships and articles published in the tax administration review, among others.

The main theme has been subdivided into 5 topics and the bibliographical references are organized by year under each of these topics.

In turn, they are shown in alphabetical order according to the name of the authors, along with the title of the work and number of pages.

In the case of lectures, mention is made of the meetings where they were presented.

A brief summary of the contents is included, as well as the link for downloading the electronic document.

Through this new documentary contribution, CIAT hopes to continue disseminating the bibliographical material existing in the Jorge Eduardo Corradine Library, thereby expanding the information provided for the benefit of the tax administrations.

Tax Administration / Human Resources HUMAN RESOURCES MANAGEMENT

2011 2010

Staff and support processes. (Chapter 7, p. 395-499). -- In: Handbook on tax administration/ CIAT, IBFD. -- The Netherlands: Ministry of Finance, 2011.

Contents: Introduction. Human resources management (HRM). Training and development.

Knowledge management. Managing competences. Project management. Other supporting processes. Information technology. Reconsideration and outsourcing of functions.

Printed Document

CIAT. CIAT manual on human resources management in the tax administration/ Inter-American Center of Tax Administrations - CIAT. -- Panama: CIAT, 2010. -- 322 p.

Contents: 1. Introduction. 2. Scope and objectives. 3. Strategy of the organization and strategy for human resources management. 4. Employment management. 5. Performance management. 6. Development management. 7. Management of human and social relations.

8. The promotion of ethics in human resources management. Country experiences.

GIUSEPPE, Zafarana. Human resources management vis-avis structural changes: management of the administrative career path, training, requalification, determination of salary systems / Zafarana Giuseppe. -- 29 p. -- In: CIAT Technical Conference. Paris, Francia, 2010 Contents: 1. Introduction. 2. Recruitment. 3. Training. 4. Career profiles.

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2007

HANS VAN der Vlist. The structural change in the modern tax administrations and human resources management / Hans van der Vlist. -- 21 p. -- In: 41th CIAT General Assembly, Bridgetown, Barbados, 2007.

Contents: 1. Introduction. 2. Social trends and demographic developments in the Netherlands.

3. Developments on the Dutch labour market. 4. Developments in Dutch government. 5. The tax administration on the move. 6. Key personnel data. 7. Human resource management. 8.

Taking stock.

2003

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MORIARTY, Sean. Strategies in human resources management for increasing productivity / Sean Moriarty. -- p. 291-306. -- In: 37th CIAT General Assembly. Cancun, Mexico, 2003.

Contents: Introduction. The Irish context. Revenue – the organisation. HR planning in revenue.

Training. Promotion policy. Clarifying roles and guiding performance. Empowering management and staff. Influencing the climate. Partnership. Rewarding exceptional performance. Two examples of improved efficiency. Staffing initiative 2000. Lo-call telephone call-centre.

RIJSDIJK, Patrick. Strategies in human resources management for increasing productivity / Patrick Rijsdijk. -- p. 307-323. -- In: 37th CIAT General Assembly. Cancun, Mexico, 2003.

Contents: 1. The recruitment of staff. Active labour market communication. Competitive salary and offering differentiated terms of employment with good career prospects. 2. Creating a flexible workforce and achieving the efficient use of personnel. 3. Promoting staff motivation.

Appendix: Some facts and figures about the personnel of the Dutch Tax and Customs Administration.

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Organization, human resource management, and planning and control (Chapter 2, p. 43-83).

-- In: Examination handbook: Strengthening the examination function in the tax administrations of Latin America and the Caribbean / Inter-American Center of Tax Administrations – CIAT, IBFD. -- The Netherlands: Ministry of Finance, 2003.

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Contents: Introduction. Organizational developments. Competence profiles, recruitment and selection, training and education. Planning and control

2000

Staff and support processes (Chapter 4, p. 121-163). -- In: Handbook for tax administrations: Organizational structure and management of tax administrations / / Inter-American Center of Tax Administrations – CIAT, IBFD. -- The Netherlands: Ministry of Finance, 2000.

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Contents: Human resources. Managing organizational change. Leadership.

1997

SALINAS, Rafael. Actions Aimed at Professionalizing the Human Resources of the Tax Administration / Rafael Salinas. -- p.11-22. -- In: 31th CIAT General Assembly. Buenos Aires, Argentina, 1997.

Contents: Introduction. Human resources policy. Objective of the human resources policy.

Different aspects of the human resources policy.

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RECRUITMENT AND SELECTION

2007

AYALA DOVAL, María Raquel. Recruitment and selection of staff, trends and strategies for human resources training / María Raquel Ayala Doval. -- 27 p. -- In: 41th CIAT General Assembly Bridgetown, Barbados, 2007.

Contents: Characteristics and conditions of the Executive Secretariat’s training program.

----Virtual education. -General framework. ----Virtual education at CIAT: Relevant aspects. The virtual platform: Minimum requirements: Communication with the student (Messages, forums, Chats); the instructional material; its adaptation and maintenance. On-Line” Courses: The course on taxation. The results achieved: What we have done well and what needs to be improved. Where are we headed?

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SIVIEUDE, Olivier. Recruitment and selection of staff, trends and strategies for human resources training / Olivier Sivieude. -- 12 p. -- In: 41th CIAT General Assembly Bridgetown, Barbados, 2007.

Contents: Policy changes in the hiring, training and promotion areas of the General Directorate of Taxation in France. Our strengths. Highly attractive job openings for outside hires. Mandatory training for all reorganizations and technology upgrades. Curbed training costs. The quality of our on-going training. Highly valued internal promotions. Planned HRM. Weaknesses.

Comprehensive and elitis hiring. DGI schools provide training which is not sufficiently adjusted to the previous university curriculum. Internal promotions are too comprehensive and elitist.

Reforms Underway. Professional and diversified external recruitment. Bringing training closer. Outward-looking executives with a more managerial profile. A more professional and open approach to internal promotion. --Creating a single department for hiring, training and promotion.

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2005

DAS DORES, Moacir. The induction and preservation of integrity through staff recruitment, selection and promotion / Moacir das Dores. -- 7 p. -- In: 39th CIAT general assembly, Buenos Aires, Argentina, 2005.

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SIVIEUDE, Olivier. Taking into account and guaranteeing integrity in the procedures for the recruitment, selection and internal promotion of DGI agents / Olivier Sivieude. -- In: 39th CIAT General Assembly, Buenos Aires, Argentina, 2005.

Contents: 1. Taking into account integrity for the recruitment of tax officials. 1.1. General principles. 1.2 The specific application of these principles to the General Directorate of Taxes.

2. Taking integrity into account throughout the course of the career. 2.1 Ethical standards to which the DGI officials are subjected. 2.2 Sanctions applicable in the case of noncompliance with ethical standards. 2.3 Prevention actions. 2.4 Taking integrity into account in certain events of administrative life. 3. Taking integrity into account after ceasing functions.

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TRAINING

2009

AYALA DOVAL, María Raquel. Key success factors of virtual training: it tools, contents, tutors and management CIAT’s strategy / María Raquel Ayala Doval. -- 22 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Human resources management: CIAT training and elearning strategy. The relevance of HR management. CIAT’s e-learning strategy. II. Key factors to be considered for implementing the modality. Designing the strategy. IT platform. The tutor. Educational material. The student. III. Results obtained so far. What have been the main obstacles faced and strategies implemented and developed to overcome them. Training evaluation. CIAT’s results. Obstacles. Future trends and topics to be considered.

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2003

ARANGUREN RINCÓN, Mario Alejandro. Needs and human resources training in an e-administration environment / Mario Alejandro Aranguren Rincón. -- p. 325-355. -- In: 37th CIAT General Assembly. Cancun, Mexico, 2003.

Contents: 1. Presentation. 2. Introduction. 3. The concepts of virtuality and virtual education.

3.1 Implications of virtual education. 3.2 Advantages of the virtual strategy. 4. Origin and background of virtual education in DIAN. 5. Results of the implementation of virtual education in DIAN 2001-2002. 6. Strengths of the virtual education strategy at the DIAN. 7. Weaknesses of the virtual education strategy at the DIAN. 8. Improvement actions in DIAN’s Virtual education strategy.

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SIVIEUDE, Olivier. Needs and human resources training in an e-administration environment / Olivier Sivieude. -- p. 357-362. -- In: 37th CIAT General Assembly. Cancun, Mexico, 2003.

Contents: I. The DGI devotes significant resources to training, but nevertheless, the alter must be modernized. 1.1 Significant training effort. 1.1.1 Initial training is carried out in two specialized schools. 1.1.2 Continuous training. 1.2 This system must be modernized. II. Experimentation with e-learning still recent but promising. 2.1 Recent experimentation. 2.2 A promising experience.

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ETHIC

2010

AYALA DOVAL, María Raquel. The promotion of ethics in the tax administrations: Strategies and programs for the promotion of ethics / María Raquel Ayala Doval. -- 22 p. -- In: 44th CIAT General Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Why and what is the reason why the tax administration must implement a strategy to promote ethics. 2. CIAT’s strategy for the promotion of ethics. 3. The work of CIAT in the promotion of ethics in the tax administrations. 4. Turning statement into action: implementing a program for the promotion of ethics. 5. What follows?.

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LIZZOTTE MACPHERSON, Linda. Transparency and ethic as a condition to strengthen and improve institutional effectiveness / Linda Lizzotte MacPherson. -- 34 p. -- In: 44th CIAT General Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Introduction. 1.1 Purpose of paper and scope. 1.2 Ethics, accountability and transparency in tax administration. 2. Promoting ethics within tax administrations. 2.1 Ethics as the foundation of effective organizations. 2.2 Human resources, training and other measures to promote ethics in tax administrations. 2.3 Public service ethics as an institutional attribute in tax administrations. 3. Promoting accountability and transparency in tax administrations.

3.1 fundamental accountabilities of tax administrations. 3.2 Demonstrating accountability. 4.

Compliance as an ethical issue. 4.1 Taxpayers and their tax ethics. 4.2 Responsible citizenship and corporate social responsibility.

2008 2005

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SIVIEUDE, Olivier. Ethics and corporate responsibility in the tax administrations / Olivier Sivieude. -- 8 p. -- In: 42th CIAT General Assembly, Antigua Guatemala, Guatemala, 2008.

Contents: Reminder: What is deontology?. Why is deontology so intensively considered within the tax administrations?. How does the General Directorate of Taxes, in France, promote its values to improve tax awareness?. I. Internal action for the valuation of deontology carried out by the DGI. II. The external action of deontological valuation carried out by the DGI.

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CIAT. CIAT model code of conduct / CIAT. -- Panama: CIAT, 2005. -- 20 p.

Contents: The present model constitutes a tool to assist in the development and implementation of a code of Conduct. It is provided as a general guide for tax administrations of CIAT membercountries and should be modified to particular circumstances and country-specific legislative requirements. Developed by members of the CIAT working group on the promotion of ethics in tax administration (Argentina, Brazil, Canada, Spain, Peru, Trinidad and Tobago).

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CIAT. Declaration on the promotion of ethics in tax administration / CIAT. -- 4 p. -- 2005. -- In: Promotion of ethics tool kit.

Contents: 1. Leadership and commitment. 2. Legal Framework. 3. Fairness. 4. Automation.

5. Management autonomy. 6. Efficient accountability mechanisms. 7. Codes of conduct. 8.

Human resource management practices.

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RIGBY, Stephen. Integrity as a fundamental value in tax administrations and the promotion of ethics / Stephen Rigby. -- 159-179. -- In: 39th CIAT General Assembly, Buenos Aires, Argentina, 2005.

Contents: 1. The significance of values and ethics in the organizational culture. 1.1. Values and ethics – a framework for decision making and leadership. 1.2. Values and ethics – a question of trust. 1.3. The role of values and ethics in modern government management.

2. Mechanisms for the promotion of ethics in tax administrations. 2.1. Commitment and participation of management in the process. 2.2. Employee involvement – at all levels. 2.3. Code of ethics and conduct. 2.4. External and internal oversight mechanisms. 2.5. Communication plan. 2.6. Training and awareness strategies. 2.7. Use of technology. 3. A. progress report on the accomplishments of the CIAT steering committee on ethics. 3.1. CIAT “Model code of conduct. 3.2. Inventory of best practices in the promotion of ethics in tax administrations. 3.3.

CIAT “Declaration on the promotion of ethics in tax administrations”

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2004

DE HAAN, Will V. Dutch tax and customs administration policy on integrity / Will V. de Haan.

-- p. 271-282. -- In: CIAT Technical Conference, Amsterdam, The Netherlands, 2004.

Contents: History. Changes in society: Dismantling the borders.- Integrity on the political agenda. Concern for integrity: here to stay.- Changes in moral standards and values.- New questions on the agenda. Democratizing moral authority. Dotting the ‘i’s. The Importance of Integrity: Four-pronged Approach. Line 1: Permanent attention. Line 2: Stimulating personal responsibility. Line 3: rules for integrity. Line 4: Enforcement. The basic values. Credibility.

Responsibility. Due care. The purpose of basic values. Basic values in practice. ARDI [ARGI].

Training. Integrity counsellors. Communication. Monitoring. Evaluation framework. Evaluation by colleagues . Evaluation by managers. Standards for Integrity. Criterion for appointing staff.

Criterion for integrity counsellor. Three evaluation methods. Internal control. Certification inspection. Test team. Reporting and registering incidents. What constitutes an unusual incident?. Registration. The boomerang.

FERNÁNDEZ RAMÍREZ, Sonia The management of integrity / Sonia Fernández Ramírez.

-- p. 373-397. -- In: CIAT Technical Conference, Amsterdam, The Netherlands, 2004.

Contents: Introduction. The cuban experience in the management of integrity. Development.

Political factors. Socio-cultural factors. Organizational factors. Code of ethics.

2003

ALI, Haseena. Codes of ethics in the tax administration / Haseena Ali. -- p. 199-215 -- In: 37th CIAT General Assembly, Cancun, Mexico, 2003.

Contents: The code of conduct. The code of ethics handbook.

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FONTAU, Beatriz Luisa. Code of ethics in tax administration / Beatriz Luisa Fontau. -p. 179-198. -- In: 37th CIAT General Assembly, Cancun, Mexico, 2003.

Contents: The device (Collectively elaborated). The declaration of principles. Project achievements. Code of ethics.

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MCCLOSKEY, Bill. Promotion of public ethics by the tax administration / Bill McCloskey. -- p.

103-125. -- In: 37th CIAT General Assembly, Cancun, Mexico, 2003.

Contents: 1. What are ethics and why are they important?. 1.1 Definition. 1.2 Why are ethics important?. 2. Elements of an ethical infrastructure. 2.1 Promoting ethics – a shared responsibility. 2.2 Ethical infrastructure for tax administrations. 2.3 Taxpayers’ perception of tax administration. 3. What other international organizations are doing. 3.1 World Customs Organisation (WCO). 3.2 Organisation for Economic Co-operation and Development (OECD).3.3 Organisation of American States (OAS). 3.4 International Chamber of Commerce (ICC).

3.5 Donors/Financial institutions. 4. What CIAT may want to consider doing.

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COMBATING / INTERNAL CORRUPTION

2003

PATIÑO CESTAFE, María de la Concepción. Combating corruption and illegal practices in the tax administration / María de la Concepción Patiño Cestafe. -- p. 165-178. -- In: 37th CIAT General Assembly, Cancun, Mexico, 2003.

Contents: 1. The struggle against corruption and illegal practices as an essential part of the strategic plan of the tax administration service. 2. The optimum point among preventive, detection and corrective actions. 3. Opportunities in the struggle against corruption and illegal practices. 3.1 Vulnerability: Insufficient risk sensation before examination and non-compliance.

3.2 Vulnerability: Organizational culture with values removed from service and transparency.

3.3 Vulnerability: Link between personnel that performs service of notice, execution and examination with taxpayers to perform acts against the federal treasury. 3.4 Vulnerability: Delay in the infrastructure for customs supervision. 3.5 Vulnerability: Slow and unsafe proceedings and procedures. 3.6 Vulnerability: lack of timely information to control the operation.

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ROQUE, Isabel. Combating corruption and illegal practices in the tax administration / Isabel Roque. -- p. 127-163. -- In: 37th CIAT General Assembly, Cancun, Mexico, 2003.

Contents: I. Basis of the Cuban tax administration management. I.1 General tax reform. I.2 Tax administration reform. I.3 Characterization of the Tax Administration National Bureau (ONAT). I.4 Results of the general tax reform. II. The enhancement of the internal operation of the tax administration as a preventive strategy in the fight against corruption and the practice of illegalities. II.1 The assistance model and relationship with taxpayers. II.2 Control system of tax obligations. II.3 Electronic data processing of procedures. II.4 Efficient management of human resources. II.5 Internal control and supervision system of administrative performance.

III. The fight against corruption and illegality in tax administration and social controls of its management.

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MOTIVATION MECHANISMS

2007

BENTO DA SILVA SANTOS, María Joana. Motivation, recognition and promotion mechanisms / María Joana Bento da Silva Santos. -- 19 p. -- In: 41th General Assembly, Bridgetown, Barbados, 2007.

Contents: 1. Human resources’ policy professional career system. 1.1. Code of conduct.

1.2. Professional mobility. 1.3. Promotion, change of level, ongoing examination and progression.1.4. Integrated Performance Assessment System (SIADAP). 1.5. Working regimes. 1.6. Internal communication. 2. Salary policy. 2.1. Productivity Bonus (FET). 2.2.

Residence and relocation subsidy. 3. Professional development culture. 3.1. Skills’ acquisition system. 3.2. The development path. 3.3. Educational Modalities. 3.4 Self-education, the worker-student rules and the intern status.

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MIKEL, Bronislav. Responsibilities and commitments in achieving results / Bronislav Mikel.

-- 13 p. -- In: 41th General Assembly, Bridgetown, Barbados, 2007.

Contents: 1. Czech Tax Administration. 1.1. Historical development of the Czech Tax Administration. 1.2. Organizational structure of the Czech Tax Administration. 2. Areas having an influence on fulfilment of commitments and responsibilities of employees of the Czech Tax Administration. 2.1. Salary policy in the Czech Tax administration. 2.2. Education in the Czech Tax Administration. 2.3. Assistance in crisis situations – taxpayers´ attacks. 2.4. Evaluation performance in the Czech Tax Administration.

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YARDA, Ina. Motivation, recognition and promotion mechanisms / Ina Yarda. -- 10 p. -- In: 41th General Assembly, Bridgetown, Barbados, 2007.

Contents: 1. Introduction/Background. 2. Theoretical framework. 3. Hygiene factors.

3.1. Salaries and other financial remuneration. 3.2. Working relationships. 3.3. Working conditions. 3.4. Job security. 3.5. Company policy and administration. 4. Motivator factors.

4.1. Opportunities for advancement. 4.2. Status. 4.3. Recognition. 4.4. Responsibility and challenging, stimulating work. 4.5. Sense of personal achievement. 5. Future plans. 6. Human resource management unit.

2000

DJALMA, Jacobina Neto. A avaliaçao no contexto da motivaçao para o desempenho na SRF / Jacobina Neto Djalma. -- 72 p. (Trabajo ganador del segundo premio del XII concurso de monografía CIAT/AEAT/IEF). -- In: Revista de Administración Tributaria CIAT/AEAT/IEF, No. 19, julio, 2000.

Contents: Introduçao. O contexto teórico da motivaçao, desempenho e evaliaçao. A motivaçao e o desempenho no contexto da SRF. O sistema de evaluaçao de desempenho – O modelo proposto.

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OTHER BIBLIOGRAPHIC REFERENCES ACOSTA, Grushenka. Gestión de recursos humanos en la administración tributaria venezolana / Grushenka Acosta. --- In: Observatorio laboral revista venezolana, ISSN 18569099, Vol. 1, Nº. 2, 2008, p. 79-100.

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ARENILLA SÁEZ, Manuel. La vigencia de los modelos de gestión de los recursos humanos en las Administraciones públicas / Manuel Arenilla Sáez. -- p. 33 – 53. -- In: Revista de presupuesto y gasto público 41/2005. -- España: IEF, 2005.

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CAMARGO HERNÁNDEZ, David Francisco. Funcionarios públicos: Evolución y perspectiva.

- - [S.l.]: Eumed.net, 2005. -- 220 p.

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CAPI / ONU. Marco para la gestión de los recursos humanos /Comisión de Administración Pública Internacional, Naciones Unidas. -- Nueva York: CAPI, 2001. -- 22 p.

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ERAZÚ, Amalia del Carmen. Análisis comparativo de las políticas de promoción y desarrollo de los recursos humanos en las administraciones tributarias iberoamericanas. -- p. 21-40. -In. Boletín Foro Fiscal Iberoamericano, No. 10, 2010.

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IBARRA Mirón, Santiago. Tópicos clave del paradigma actual de recursos humanos/ Santiago Ibarra Mirón. -- p. 39-53. -- In: Boletín económico de ICE (No. 2829, enero de 2008).

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LÓPEZ, Julio. Motivación laboral y gestión de recursos humanos en la teoría de Frederick Herzberg / Julio López. -- p. 25-36. -- In: Revista de investigación de la facultad de ciencias administrativas, UNMSM (Vol. 8, Nº 15, Lima, Julio 2005).

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PEÑARANDA IGLESIAS, Alan. Las políticas de recursos humanos en las administraciones tributarias / Alan Peñaranda Iglesias. -- p. 4-6. -- In. Boletín Foro Fiscal Iberoamericano, No. 10, 2010.

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RUIZ ÁLVAREZ, José Luis. Una panorámica sobre las tendencias recientes en la gestión pública de los recursos humanos / José Luis Ruíz Álvarez. -- p. 55-72. -- In: Revista de Presupuesto y Gasto Público 41/2005. -- España: IEF, 2005.

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SALDARRIAGA RÍOS, Juan Guillermo. Gestión humana: Tendencias y perspectivas/ Juan Guillermo Saldarriaga Ríos. -- p. 137-159. -- In: Estudios Gerenciales., Vol. 24 No. 107 (Abril - Junio, 2008).

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SARAVIA GALLARDO, Marcelo Andrés. Recursos humanos en el siglo XXI: Gestión de competencias laborales desde un modelo práctico / Marcelo Andrés Saravia Gallardo. -- 126 p. (2008)

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VIVAS LÓPEZ, Salvador. Ética empresarial, globalización y dirección de recursos humanos / Salvador Vivas López, Domingo Ribeiro Soriano. -- p. 201-213. -- In: Cuadernos de estudios empresariales (Vol.12, 2002).

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ZAYAS AGÜERO, Pedro Manuel. Los fundamentos teórico metodológicos de la selección de personal / Pedro Manuel Zayas Agüero. -- 144 p. -- 2000.

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Inter-American Center of Tax Administrtions P.O. Box 0834-02129 Panama, Republic of Panama Telephones: (507) 269-1270 265-2766 Fax: (507) 264-4926