The Roles of Service Delivery and Good Governance in Institutionalization of Taxation in Nigeria: an Analytical Perspective

Abstract

Nowadays, achieving to excellence in organization is necessary because, frequent changes in global markets, has faced organizations with different challenges. The secret of survival in organizations is paying attention to need and expectations of customers and stakeholders. Using of business excellence models is one of the effective methods in getting organization excellence and so, organizations have different approaches. Applying these models, which one of them is using available business excellence model and creating customized excellence models for organizations or specific complexes. Once of the most useful excellence models recently used is EFQM which has been created by European foundation for quality management. This model as a powerful tool for measuring establishment of systems in various organizations is used. A business excellence model is an answer to these questions: what does a lender organization like? What objectives does it have and what criteria is organization managed based on?