ارزیابی عملکرد امور مالیاتی بر اساس مدل کارت امتیازی متوازن

The secret of corporate success in the information era depends on investing and managing spiritual assets. Therefore, Balanced Scorecard (BSC) is an effective and verified tool to the real value in a way to let the organization beneficiaries to execute their excelling strategies with success. This article tries to assess the taxation affairs of Sanandaj city on the basis of balanced scorecard. In this research, a model was formulated according to the strategic Kaplan and Norton map for public and non-profitable organizations. Real statistics and a questionnaire were used in the framework 5-rank Likert scale in order to analyze the extent to which the four balanced scorecard system perspectives were considered in Sanandaj taxation affairs. All four hypotheses were tested and the data were analyzed to show that the 1st hypothesis (financial perspective) as well as the 2nd one (taxpayers' perspective) were confirmed while the 3rd and 4th hypotheses (internal perspective and growth/learning perspective, respectively) were rejected.