A research on tax offices about the performance assessment of government authorities and its effects on staff motivation

Human resource has a great impact on service quality and the achievement of institutional targets in public sector. This affect becomes crucial since some private sector implementations like total quality management, performance management and human resources management executions are started to be used in public sector. However; performance management system, which does not have a long past in public sector, is mainly effective on the measurement and assessment of institutional performance and it remains incapable of the assessment of staff performance. In a system where the performance is assessed institutionally, ignorance of the influence of public servants affects motivation and productivity negatively. In the first section of this study, the notion of "performance assessment" and "valuation methods" are explained without private-public sector discrimination. In the second section of the study, performance assessment system in public sector, its necessity, definition of "motivation" and the effect of motivation to performance are examined. In the third section, the organization structure of tax offices in Turkey is described generally. In the fourth section, a research carried out in three tax offices is given place in order to reveal the effect of personnel assessment system in public sector on staff motivation. Research is made by survey method and the survey is implemented to 104 person in three different tax offices. The analysis is completed by transferring data of the survey to IBM SPSS Statistics 20 program. In consequences, the perception of tax office staff about performance assessment, the impact of performance assessment system on staff motivation are evaluated in positive and negative terms and proposals are represented to increase staff motivation by the determination of performance criteria. Keywords: Performance, Performance Management, Performance Assessment,Public Sector, Motivation