VITARA参考指南：人力资源管理

HUMAN RESOURCEMANAGEMENT Inter-American Center of Tax AdministrationsInternational Monetary FundIntra-European Organisation of Tax AdministrationsOrganisation for Economic Co-operation and Development REFERENCE GUIDE HUMAN RESOURCEMANAGEMENT Inter-American Center of Tax AdministrationsInternational Monetary FundIntra-European Organisation of Tax AdministrationsOrganisation for Economic Co-operation and Development Copyright © 2024 Inter-American Center of Tax Administrations,International Monetary Fund, Intra-European Organisation of Tax Administrations,and Organisation for Economic Co-operation and DevelopmentDesign: IMF CSF Creative Solutions Division Cataloging-in-Publication DataIMF Library Names: Inter-American Center of Tax Administrations, author. | International MonetaryFund, author. | Intra-European Organisation of Tax Administrations, author. |Organisation for Economic Co-operation and Development, author. | InternationalMonetary Fund, publisher.Title: VITARA reference guide : human resource management / Inter-American Center ofTax Administrations, International Monetary Fund, Intra-European Organisation ofTax Administrations, Organisation for Economic Co-operation and Development.Other titles: VITARA reference guide. | Virtual training to advance revenue administration. |Human resource management.Description: Washington, DC : International Monetary Fund, 2024. | Sep. 2024. | Includesbibliographical references.Identifiers: ISBN:9798400275449(paper)9798400275906(ePub)9798400275883(WebPDF)Subjects: LCSH: Tax administration and procedure. | Taxation. | Personnel management.Classification: LCC HJ2300.V58 2024 Contents PREAMBLE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 INTRODUCTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 •What Is HRM?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3•Why Is HRM Important for a Tax Administration?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4•The Role of HR Managers in a Tax Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5•The Role of Line Managers in HRM. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 CHAPTER 2. •What Is an HRM Strategy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7•How Does the HRM Strategy Align with the Organization’s Strategy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8•Why Is Workforce Planning Strategically Important?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 CHAPTER 3. •Position of the HRM Function within theOrganization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11•How Is the HRM Function Organized?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12•HRM Autonomy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 CHAPTER 4. •Recruitment and Selection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15•Career Path. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17•Remuneration and Rewards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 CHAPTER 5. •Values and Ethics/Integrity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21•Discipline, Including Termination. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22•Individual Performance Management and Appraisal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24•Staff Engagement and Working Environment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26•HR Records and Analytics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .