This lesson examines the critical role of Human Resource Management in achieving strategic objectives. It covers the key areas of HRM, including recruitment, training, performance management, and succession planning, drawing on OECD survey data.

 

  • Definition of HRM: Human Resource Management encompasses the policies, practices, and systems that influence employees’ behaviour, attitudes, and performance. It includes recruitment, selection, development, performance management, compensation, and employee relations.

  • The HRM Strategy: The VITARA Reference Guide on HRM highlights the importance of an HRM strategy aligned with the tax administration’s overall strategic objectives. Key areas include: HRM strategy, organisation of the HRM function, careers, key areas of effective HRM, and learning and development .

  • Learning and Development: As digitalisation transforms tax administration operating models, not only will new staff need to be hired, but existing staff skills may need to be developed. A key issue is how to transition and support staff through this change .

  • Training Strategy Adoption: Over 90% of tax administrations have developed training strategies that allow existing staff to upgrade their skills. Of those, almost 90% have put in place a formal training cycle process, and more than 95% have a specific training plan .

  • Supporting New Staff: More than 90% of tax administrations have programmes to support new staff, with almost all running formal induction programmes. Around two-thirds have introduced formal mentoring programmes .

  • Leadership Development and Succession Planning: Around three-quarters of administrations have leadership and talent management programmes. As regards knowledge transfer, around 75% have a personalised knowledge transfer approach, and around 90% operate a system where knowledge transfer is documented .

  • The VITARA Initiative: VITARA is an online course specifically designed for tax administrations, a joint project of CIAT, IMF, IOTA, and OECD. The curriculum includes institutional governance, compliance risk management, strategic management, human resource management, and performance management .

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