Keyword

Balance Scorecard, Performance Measurement, Productivity improvement, and Public Agency.

Abstract

Improving public agency performance vis-à-vis productivity is the greatest challenge facing the public sector. All over the world, governments have adopted an array of instruments targeted at public institutions, public managers, citizens, and concerned monitoring institutions to enhance public agency performance for productivity improvement. The main objective of this study is to determine the effectiveness of performance measurement using balanced scorecard (BSC) in Lagos Internal Revenue Service (LIRS) with specific reference to how; financial perspectives cum learning affects productivity, customers attitude aid profitability and how internal procedure affects efficiency in service delivery. Primary and secondary data were utilized for the study. Primary data was collected through copies of questionnaire administered on 300 respondents in 30 selected offices out of 40 tax stations spread across the five divisions in Lagos state using stratified and random sampling techniques. The primary data collected was analyzed using both descriptive statistics while the stated hypotheses were tested using regression analysis. Secondary data was sourced from books, journals, internets, newspaper articles and government publications and so on. The study adopts the theory of change (ToC) postulated by Weiss as a theoretical basis. The findings of the study reveal that using the balanced scorecard to measure performance periodically with stakeholders' reflection in LIRS has increased significantly the annual revenue generation in Lagos State. The study recommends among others that more attention should be paid to the provision of adequate incentives as well as training and development on contemporary issues in tax management for tax officers in order to promote their efficiency and effectiveness in developing economies including Nigeria. Furthermore, since citizens' expectation on societal general development and demand varies across divisions and localities in Nigeria; Lagos state government should therefore accommodate the aspirations of the various groups in order to engender sustainable tax compliance by citizens. 


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