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Predictability of performance

Target agreements represent a significant element of the management philosophy of the Austrian Federal Ministry of Finance. They guarantee the predictability of performance and resources in the Tax and Customs Administration and are therefore also a requirement for self-monitoring and financial controlling.

Six strategic objectives are defined for the tax offices, customs offices and federal departments through core areas and performance goals.

Management of core Activities and Objectives
• Objective I Development of customer relations to improve tax compliance
• Objective II Risk-oriented audit and control activity
• Objective III Timely and correct levy of taxes and duties
• Objective IV Protection of society and economy

Objectives for Internal Development
• Objective V Employee support
• Objective VI Organisational development

The target agreement must always take into consideration the principle of impact orientation, which is an important element of the reform of federal budget law. In order to evaluate this impact orientation, certain key indicators are monitored continually.

The target agreements are in line with the quality and performance standards defined in the Charter of the Tax and Customs Administration for relationships between the Administration and citizens, which are based on transparency, trust and cooperation as well as the regulations in the organisational handbook and in supplementary decrees.

As a service-based administration, the Austrian Tax and Customs Administration also guarantees performance standards for businesses and citizens.