UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business VU BAO MINH EXCESSIVE WORKLOAD AT TAX DEPARTMENT IN DISTRICT 11 MASTER OF BUSINESS ADMINISTRATION Ho Chi Minh City – Year 2018[.]
UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business VU BAO MINH EXCESSIVE WORKLOAD AT TAX DEPARTMENT IN DISTRICT 11 MASTER OF BUSINESS ADMINISTRATION Ho Chi Minh City – Year 2018 UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business VU BAO MINH EXCESSIVE WORKLOAD AT TAX DEPARTMENT IN DISTRICT 11 MASTER OF BUSINESS ADMINISTRATION SUPERVISOR: DR NGUYEN PHONG NGUYEN Ho Chi Minh City – Year 2018 Running head: Excessive Workload at Tax Department in District 11 Table of Contents Executive summary CHAPTER 1: BACKGROUND 1.1 Company background 1.2 Symptoms of problem in Tax department in district 11 1.2.1 High turnover rate 1.2.2 Low Customer Satisfaction 1.2.3 Significant decrease of growth rate in revenue 1.3 Initial Cause-Effect Map 1.4 Updated cause – effect map 14 CHAPTER 2: PROBLEM JUSTIFICATION 16 2.1 Problem definition: high workload 16 2.2 Problem existence 17 2.3 Problem importance 21 2.3.1 Work – life imbalance 21 2.3.2 Bad management 22 2.3.3 Job stress 22 2.3.4 Emotional exhaustion 23 2.3.5 Lack of communication in working environment 24 CHAPTER 3: CAUSES VALIDATION AND SOLUTIONS 24 3.1 The list of potential causes of the problem 24 3.1.1 Lack of career development opportunities 24 3.1.2 Unfairly treated by the manager 24 3.1.3 Unsupportive or bulling by manager 24 3.1.4 Unequal or substandard wage structures 25 3.1.5 Outdated in technology 25 3.2 The final cause-effect map 26 3.3 Root cause: outdated in technology 26 Running head: Excessive Workload at Tax Department in District 11 3.4 Possible solutions 26 3.4.1 Solution 1: Building a new project: E-recruitment 26 3.4.2 Solution 2: Upgrade contact center communications technology 28 References 34 SUPPORTING INFORMATION 37 Methods Qualitative Research 37 Interview transcription 40 Running head: Excessive Workload at Tax Department in District 11 Table of figures Figure 1: The percentage of resigned employees of back officers from 2015 to 2017 Figure 2:The number of apology letter for customer in 2017 Figure 3: The results of revenue of mandate of tax collection from 2015 to 2017 Figure 4: Initial Cause-Effect Map 10 Figure 5: Updated cause – effect map 15 Figure 6: Percentage of employee’s feeling about unable to spend enough time with family 18 Figure 7: The influence of the supervisor or team leader on the participants 19 Figure 8: The evaluate of Workplace Stress on the participants 19 Figure 9: Percentage of knowledge of employee about workload increases when another employee quit their job 20 Figure 10: Percentage of level reaction of employee often carry heavy workload, and felt like leaving 20 Figure 11: The evaluate of communication on the participants 21 Figure 12: The final cause-effect map 26 Figure 13: Schedule of building E-recruitment and Communicate Center system 32 Figure 14: List of interviewees 38 Running head: Excessive Workload at Tax Department in District 11 Executive summary Today’s competitive world human resources management is considered crucial for the efficient and effective utilization of resources The requirements in terms of human resources management activities also have changed along with changes in the environment Improving public sector performances seems to be only possible when the public sector has qualified staff Organizations must identify innovative ways to increase efficiency and lower costs while maintaining quality services The paper begins with a brief description of the symptoms of human resource at the Tax department in District 11 The situation analysis indicates that Tax Department in District 11 is experiencing serious issues including excessive workload in employees, high turnover rate (resulting from the annual report of HR), low compensation compares with private organizations As a result, the overall performance has been deteriorating in recent years One indication for the poor performance is the decreasing annual growth rate, low customer satisfaction Another evidence is the mandate of tax collection is underperformed Besides, the current contingent of civil servants is still generally perceived as lacking the necessary competence, work ethic and motivation to meet the requirements of the tax department’s development Given the identified problems, the following recommendations aim to help the Tax Department in District 11 to overcome these challenges, improve performance, and lower operational costs: Building a new project (E-recruitment); Upgrade contact center communications technology Running head: Excessive Workload at Tax Department in District 11 CHAPTER 1: BACKGROUND 1.1 Company background Tax Department of District 11 is under provincial-level Tax Departments The function of the District 11 Tax department is to perform the administration of taxes, charges, fees and other state budget revenues within the tasks of the tax sector in the district 11 under the law (Decision No 108/QD-BTC of January 14, 2010) In 2017, The District 11 Tax Department had a total of 172 employees There are nine departments in the organization: The Department for Propagation and Taxpayer Assistance, the Department for Personal Income Tax Administration, the Tax Declaration and the Accounting Department, the Department for Management of Debts and Coercive Collection of Tax Arrears, the Human Resource - Administration Department – Archives, the Tax Examination, the Internal Inspection Division 1.2 Symptoms of problem in Tax department in district 11 Criteria to evaluate the situation: o The turnover rate in employees: according to Chowdhury, labor turnover rate refers to the movement of employees in and gets out of a business, and the term is commonly used to refer ‘wastage’ or the number of employees leaving High labor turnover causes problems for business, and it is a costly affair, which lowers productivity and staff morale (Chowdhury) (1) In the public sector, the high turnover rate also takes many costs of the company includes money and time Managers and HR department have to spend time on recruitment and training for new candidates o KPIs: After that, the annual KPI for each department is the scale for the award In the KPI report, three essential elements demonstrate the effective operation of the unit: the percentage of completion of the assigned budget plan, the number of the file processed on time and complaints by the customer However, the Tax Department District 11 has not a good result in 2017 Last but not least, the relationship of colleagues in the public sector is complicated to determine the data or official paper Running head: Excessive Workload at Tax Department in District 11 However, it is also shown in the description of the duties of each member in the same department at the beginning of the year Turnover rate of back officers is the high number of staff 33 employees / total 172 employees This report will focus on the problems that the organization has been facing in recent years, especially in back officers Following by the results of historical data of human resource report 2017 This study offers possible symptoms or the findings, discuss the element of the bad signal of organizations facing with one of the hardest time since many symptoms have been proved as below 1.2.1 High turnover rate The turnover rate has been significantly high in recent years as suggested in the table below: Figure 1: The percentage of resigned employees of back officers from 2015 to 2017 Source: Annually report of HR team We have to compare this ratio with other departments in our company because we not have data of turnover rate in the other company in the same industry When comparing to the turnover rates of other departments in the organization, it can be seen the rate of resigned employees in back officer is higher in comparison with others This issue can potentially incur substantial costs to an organization in the form of recruitment and training costs and time When an employee resigns, HR needs to find a suitable candidate to fill in the vacant position The cost of recruitment and Running head: Excessive Workload at Tax Department in District 11 instruction will increase as the company has to spend on recruitment contests, interviews, and salaries for HR employees When a new employee is hired, it would take months of probation and training before they start delivering results However, by the time they pass the probation, many of them resigns due to the high level of stress and pressure As the employees start delivering his performance to the organization the sad part is that he or she is leaving the public sector and moving to another organization In addition, during the probation period, the new employee will not be able to handle all the assigned tasks thus many of these tasks are delegated to their colleagues, resulting in the increase of pressure and stress level on current employees Even though the managers understand the importance of creating a plan for the recruitment before doing it, the planning is still quite poor with the forecasting of the needed workforce in only near-future Almost employees’ resignation has to work under so much pressure such as the tax collection, risk, work-life balance When missing a position in the team and the time of hiring and training for new employees take too long From that, each current member has to have more tasks to completed work day Thus, Job overload becomes a serious issue in the organization The effects remain from the past with older labor force that is not easy to adapt to the rapid changes, weak in technical skills They can be trained but it will take a long time, and that means more money is wasted Running head: Excessive Workload at Tax Department in District 11 1.2.2 Low Customer Satisfaction Figure 2:The number of apology letter for customer in 2017 Source: Annually report of Administration Department The table below presents the total apology letters to customers in 2017 of Tax Departments that are similar in size and tax collection with Tax Department in District 11 In 2017, the rate of late document processing, bad feedback from customer higher than District 5, District 12 and the average of HCM is around 10-20% (following by annually report of administration department It means that the result also reflects the dissatisfaction of customers in the civil service of the Tax Department in District 11 As of now, according to Mrs Le Thi Ha, staff appraisal is carried out according to eight criteria However, there are general and broadly applied to applied to other departments across the organization Hence, the current policy does not appraise the work that people in an adequately effective way to enable an essential assessment of specific staff performance They are sometimes wrongly used as a voting device to select candidates for promotion opportunities Besides that, the evaluation of civil servant performance is only a formality The method and criteria for evaluation are unsuitable with no emphasis on Figure 5: Updated cause – effect map 15 According to Mats Glambek, Anders Skogstad (2), workplace bullying refers to harmful and ongoing actions that intend to intimidate or create a safety risk to an employee (or a group of employees) The consequences include impaired mental health, decrease in job dedication, low job satisfaction, and low intention to stay The root of workplace bullying is often the aggressive characteristics of the bullies, which can be easily developed in a highly stressful work environment According to M Joseph Sirgy and Dong-Jin Lee (3), work-life balance refers to the minimizing of conflicts between work and other aspects of life Employees who fail to balance between work and life often experience a high level of stress In addition, Shweta Jaiswal Thakur and Jyotsna Bhatnagar (4) also indicated a strong relationship between work-life balance and employees’ intention to stay Therefore, the negative effects resulting from the work-life imbalance are believed to be the main reason employees want to leave their jobs CHAPTER 2: PROBLEM JUSTIFICATION 2.1 Problem definition: high workload Welbourne, Johnson, and Erez (5) proposed that individuals in organizations are given two key roles: the job-holder role and the organizational-member role The job-holder part is representative of the formally prescribed (or in-role) duties and responsibilities that employees must fulfill; in contrast, the organizational-member role encompasses employee expectations to be good corporate citizens “Workload concerns to the amount of work that is designated to a worker need to do” (Qureshi et al.) (6) Work overload has an essential influence on work exhaustion (Ahuja et al.) (7) In an increasingly aggressive environment, work overload is not an unusual concern faced by most of the employees It is supposed to be a real problem in almost every organization (Altaf and Awan)(8) The cause of stress appears to be the work overload resulting from time pressure and complexity of work (Mazloum et al.)(9) Burnout is the consequence of inferior job satisfaction (Nirel et al.)(10) and increased withdrawal of retained employees would be obvious in job dissatisfaction 16 (Sheridan and Abelson) (11) A direct relationship has been found between workload, stress and turnover intentions (Wefald et al.)(12) Welbourne et al demonstrated the empirical distinctiveness of these two work roles, and recent research has suggested that employees often feel pressure to engage in both types of functions (Perlow) Moreover, individuals who successfully achieve both their job-holder and organizational-member parts are likely to be provided higher performance evaluation ratings and be judged more promotable than are employees who either choose not to or lose to make so (Allen & Rush) (13) 2.2 Problem existence Given the identified problems, which are Job Overload, Low Compensation, and Lack of Training, Job Overload is believed to be the central problem that needs immediate solution due to the following reasons: (1) While Low Compensation is a critical problem, the improvement or replacement of salary policy in the Tax Department requires the change of the whole compensation system across the public sector Thus, given the scope of this thesis, this problem cannot be address within the Tax Department District 11; (2) The solution for training programs should be long-term plans to not only improve employees’ enthusiasm and attitude but also adjust the program content itself Such plans require substantial research on different task and job requirements across the organization that the time horizon of this thesis could not cover; (3) From the interviews, Job Overload is believed to cause the most frustration to current employees, which directly resulted in the identified symptoms including high turnover rate, low customer satisfaction, and underperformance Therefore, given the short time frame, addressing this problem would yield the most results for the organization 17 Two methods of research have been carried out to identify and evaluate the problem within the organization: (1) Qualitative research: conducting in-depth interview to get insightful perceptions revolving around the central problem of Job Overload; (2) Quantitative research: analyzing historical data of the annual reports of Human Resources Department to quantify the level of Job Overload as well as the negative effects resulting from this problem Figure 6: Percentage of employee’s feeling about unable to spend enough time with family Source: Working Environment Survey of Tax department in District 11 - 2017 The pie-chart suggests that nearly half of the respondents concerned about not having enough time with their family 18 Figure 7: The influence of the supervisor or team leader on the participants Source: Working Environment Survey of Tax department in District 11 - 2017 Figure 8: The evaluate of Workplace Stress on the participants Source: Working Environment Survey of Tax department in District 11 - 2017 19 Figure 9: Percentage of knowledge of employee about workload increases when another employee quit their job Source: Working Environment Survey of Tax department in District 11 - 2017 Figure 10: Percentage of level reaction of employee often carry heavy workload, and felt like leaving Source: Working Environment Survey of Tax department in District 11 - 2017 Two charts show that employees recognize the increasing pressure and workload as they have to take in more tasks after the resignation of their colleagues 20 Figure 11: The evaluate of communication on the participants Source: Working Environment Survey of Tax department in District 11 - 2017 2.3 Problem importance Based on the literature review in section 2.1 and the survey results in section 2.2, it can be seen that “Job Overload” is a serious problem at the Tax Department in District 11 Failure to reduce the pressure resulting from work overload, especially in the Tax Examination department, would result in the following consequences: 2.3.1 Work – life imbalance Work-family conflict is a distinct variety of role conflict in which work-role demands prevent family-role requests (Greenhaus & Beutell) (14) Besides, work overload is one of the significant work domain predictors of work-family conflict (Eby et al.) (15) Individuals who perceive their workload to be more than they can handle are likely to experience exhaustion and fatigue, which may negatively influence one’s motivation to respond to the demands of the other domains In any industry, work-life balance is an essential factor that usually determines the satisfaction of employees 21 with their work (O’Leary and Deegan) (16) Bloome, Rheede, and Tromp (17) reported that work-life conflict contributed significantly to turnover intentions for employees within the hospitality industry Their study cited the lack of organizational support and dissatisfaction with the flexibility at the workplace as the leading causes of the work-life conflict Out of control work-life balance has been illustrated to be related to adverse work outcomes such as high turnover rate, job dissatisfaction, job burnout (Greenhaus, Parauraman & Collins) (18) 2.3.2 Bad management In different companies, the type of management can vary from one to another, and this can influence whether an employee decides to leave or stay in their job Evans (19) remarks on research regarding a group of workers who had left their jobs, and were surveyed about what they expected from management and what they had received from the administration Author, Andree (20) believed the idea that employees leave their jobs, not due to the company that they work for, but those that they operate under and this supports the findings from Bevan’s research This means that managers can influence an employee’s intentions to leave and that those managers who equaled the expectations desired by the employee, had a better chance of reducing turnover and raising retention (Borstorff) (21) 2.3.3 Job stress Job stress as a negative mental state which is the consequence of a response to the characteristics of the workplace environment that appear to be physically and emotionally threatening Workers who suffer from a higher level of work stress are more probable of being less motivated, less safe at work, physically weak, and less productive Their organizations likewise are more averse to succeed in the competitive market They moreover discovered that the principal determinants of job stress are less autonomy and more insecurity of job Previous research confirms that work overload is an important antecedent of job stress (e.g Maslach, Schaufeli, & Leiter) (22) 22 High turnover rate may be the consequence of numerous factors However, stress is observed to be the most critical thing (Leontaridi and Ward) (23) Pressure is the result of tensions, and according to Cote and Morgan (24), it can impact employee turnover The job-related tension badly affects job satisfaction that can show high turnover intentions (Kemery et al.) (25) On the other hand, High stress was recorded as leaving purpose to reduce in case of work satisfaction (Otis and Pelletier) (26) Higher stress raises the ratio of employees’ aims to quit their current job (Kavanagh) (27) Stress in the workplace has shifted a significant issue for companies as it has shown to be linked with worker performance, job dissatisfaction, burnout, and turnover According to Luthans & Jensen (28) found that up 52% of the employees surveyed had either looked for a new job or had left their current position based on what they believed to be workplace stress Various reasons can cause workplace stress 2.3.4 Emotional exhaustion When employees since they are no more capable of offering themselves at a psychosomatic level it is called a state of emotional exhaustion (Maslach & Jackson) (29) The workers feel fatigued, tired their emotive dynamisms are shattered when this frame of mind becomes continuing, and for a more extended period, the workers are assumed to be exhausted emotionally Consequences of burnout that have been documented in subjects include low job satisfaction, high turnover rate, and defection as well as poor service quality toward customers (Yiu et al.) (30) One of a pervasive definition of job stress is the physiological, cognitive, emotional and behavioral reaction to the dynamic and harmful perspectives of work, the environment in which the work is being done and overall organizational climate Job stress is characterized by feelings of helplessness in the accomplishment of a task assigned (Mirela & Adriana) (31) The other outcomes of job stress include a significant decrease in the level of organizational commitment and job satisfaction which may lead to depression, non-productive work behaviors and intentions to quit 23 2.3.5 Lack of communication in working environment There are many pieces of research show that employees want to work in companies that will listen and talk to them Lack of communication among co-workers can hurt the workplace Besides, effective communication is fundamental in every industry, and the employee needs to pay more attention for that CHAPTER 3: CAUSES VALIDATION AND SOLUTIONS 3.1 The list of potential causes of the problem The causes of overload in work are related to the same factors that cause them to lose interests in their jobs Based on the literature review of Basel Alsayyed and Fayza Al Braiki (32) a list of five potential causes of the problem is developed as follows: 3.1.1 Lack of career development opportunities If the job is a dead-end proposal, this should be explained before hiring so as not to mislead the worker This situation should be described accurately, without raising false hopes for growth and progression in the position This means limited promotion and growth opportunities is destroyed effort of employees 3.1.2 Unfairly treated by the manager Since employees regularly want to a great job, it reflects that they also want to be appreciated and recognized for their effort Even the most experienced employee needs to be told what he or she is making right once in a while Make sure the employees know that they are appreciated The gap of age in old generation and new generation in the same team was a primary reason unfair in every task The biggest weakness is that the old culture and society pressure affect the working life and also the relationships in the workplace 3.1.3 Unsupportive or bulling by manager Employees require direction and guidance Fresh employees may need extra help in learning an unfamiliar job Furthermore, the deficiency of a training program may 24 cause workers to fall behind in their level of performance and feel that their experiences are lacking Besides, the organization has ten regulations on behavior, communication between employees and the company and between staff and customers are circulated in the staff manual and billboard in public place However, the regulations are concise and general, not specific guidance At the same time, communication courses, soft skills are also not interested, organized for employees In general, the depth interviews result shows that employees culture at the level of tangible values has some positive aspects but still some limitations 3.1.4 Unequal or substandard wage structures Inequity in salary structures or low pay is significant causes of dissatisfaction Again, a new employee may wonder why the person next to him is receiving a higher wage for what is recognized to be the same work The organization should have a wage and job evaluation system in place 3.1.5 Outdated in technology With current technology situation, the civil servant will spend more time working through old methods than is necessary They catch up worthy time, which could be better spent being productive The old technology works slower, takes longer to accomplish tasks, and requires much more time-consuming maintenance The decreased productivity result was recorded 25 3.2 The final cause-effect map Figure 12: The final cause-effect map 3.3 Root cause: outdated in technology Following by three of five interviewees mention that their organization's technology and methods abuse their work productivity Outdated technology is retaining civil servants in the modern workforce back from driving process effectiveness and identifying ways to make their work life better According to the Chief Marketing Officer of Samanage, Randy Drawas have proposed that employees want to improve in the workplace IT management and access to intelligent technology not only support the automation of non-essential tasks but for the individual increase in productivity In addition, outdated, bare technology is crushing tons of time of customers and damaging employees Thus, in order to create a better work life, organization need to adopt modern technologies that allow upgrade technology system to spend more time on significant and impactful tasks and greatly less time on the repeated and ordinary 3.4 Possible solutions 3.4.1 Solution 1: Building a new project: E-recruitment Tax department had an internal problem of recruiting - years experienced employees during peak seasons, and that was a big challenge in the public sector To resolve this 26 issue, we decide to focus on the time improvement of recruitment and reduce hiring cost The implementation plan includes two steps: preparation – to identify information relevant to the effective hiring process, an action plan – to build the new project called E-recruitment Identify information relevance to effective hiring process This step will begin with identifying important information about soft skills and relevant knowledge of potential candidates such as persuasion, argument and emotional intelligence These skills are called essential skills because they are critical for new employees to adapt quickly to the new environment Then, the HR department needs to build recruitment standards and accurately identify potential candidates In addition, the HR department should occasionally conduct surveys among employees who left jobs within six months to figure out the reasons resignation Essentially, the department should also survey current employees to identify potential issues Based on these results, they will have enough information to choose the right candidates for their organization E-recruitment project: (Estimated cost: VND 50,000,000) The new project will develop a recruitment portal with high interaction level The objectives of the new e-recruitment include: - To help the HR department expand their recruitment pool through the online channel, follow up quickly, and analyze the database to choose applicants who appear to be the best match for a particular position In addition, the new e-recruitment is easy for analyzing potential target group in requirement - To help the Tax department manage the recruitment process, reduce hiring time and cost Tải FULL (61 trang): https://bit.ly/3PTM6gI Dự phòng: fb.com/TaiHo123doc.net - To help HR department storage candidate database and be able to reach out to these candidates when needed - To advertise job opportunities and communicate a positive working environment to potential candidates - To conduct assessment of potential candidates through online testing system The e-recruitment will be developed as a back-end system of Tax department’s website with easy accesses and interactions The main features of the new system include: 27 - User-friendly: A recruitment system with logical display-port will increase productivity for the user - Request: This function has two parts such as job description management, approval for hiring The role of this section is to help the HR department build the recruitment process - Multi-channel posting: This function allows the HR department to spread out job offers to other channels to reach a wide range of target audiences at the lowest cost - Database analytics: collect all data related to candidate profiles, automatically filter out unqualified profiles, and show potential candidates who meet the criteria set by the HR department In addition, users will be able to screen or score the database of candidates Tải FULL (61 trang): https://bit.ly/3PTM6gI Dự phòng: fb.com/TaiHo123doc.net - Online assessment test: This function allows the company to design and create assessment tests online When combined with the automatic email system, the system will provide the candidates with ID and password to access and complete an assigned test The result will be automatically sent to the analytics center for the next step - Matching: match a candidate’s skills with the criteria set by the HR department For example, if an applicant had skills that can fit into more than one position, this candidate surely has an advantage than the others - Analyzing and Visualizing: The system also equipped with Data analytics and visualization functions to aid decision-making process This solution illustrates the necessity of executing the HRM strategy effectively to ensure that the organization can operate efficiently and its employees can work in a healthy working environment As discussed in the previous sections, recruitment and compensation policy play an important role in achieving the organization’s sustainable development Hence, the e-recruitment is expected to be a valuable investment for the Tax Department Finally, by promoting a good working environment and improving the recruitment process, the Tax Department will be able to lower its turnover rate significantly 3.4.2 Solution 2: Upgrade contact center communications technology Objectives 28 Nothing is more critical to the achievement of every organization than satisfying customers, and the quality of the communicating system can gain all the difference The new communication technologies were expected supply an experience beyond various channels for your customers and employees, driving new levels of productivity and satisfaction Actions Actually, civil service was often facing problem to the limitations of current software and conducting its processes in inefficient ways Firstly, we need to review the method of communicating between civil servant and customer The review of the process on the most popular software solutions used across many foundations After that, we need to explore tools and strategies can use to integrate better and customize that software, thus maximizing its benefits When using new communication technology, the civil servant can discover and convey information to the relevant department or customers anywhere Furthermore, the civil servant can be in constant contact with their customer and give them real-time information on the status of an appointment and can immediately communicate their needs if there are any This trend is pushed by the need to adapt, and organization needs to innovate and stay closer to customers in the face of traditional disruption That takes advantage of saving time and reduce stress for civil servants Here is a look at two communicate technology features for new system express that managers would want to consider: - A meeting scheduler – to plan scheduled events by online - Communication tool provides the customer for issuing a card on a complaint or problem This card gets assigned to a classified worker who will ensure that it is resolved in time The software is a tool created to track open issues and queries, capture customer feedback and track employee’s productivity - Create a scheduled notification for users For example, in the deadline to apply the financial report, the civil servant can create a notification for their customer just by a click in new software After that, the new solution will automatically send a notification to the customer by email, SMS, traditional letter - Connect with VNPOST (Vietnam post office) to reduce paperwork to send a traditional letter 29 6677855 ... the Tax department in District 11 The situation analysis indicates that Tax Department in District 11 is experiencing serious issues including excessive workload in employees, high turnover rate... OF ECONOMICS HO CHI MINH CITY International School of Business VU BAO MINH EXCESSIVE WORKLOAD AT TAX DEPARTMENT IN DISTRICT 11 MASTER OF BUSINESS ADMINISTRATION SUPERVISOR: DR NGUYEN... Department – Archives, the Tax Examination, the Internal Inspection Division 1.2 Symptoms of problem in Tax department in district 11 Criteria to evaluate the situation: o The turnover rate in