OECD Tax Administration Maturity Model Series2025 edition

OECD Human Resources Maturity Model: self-assessment tool

Measure how your tax administration recruits, develops, supports and motivates its people, and how far HR acts as a strategic partner.

About the model

What the Human Resources model measures

The Human Resources Maturity Model is a self-assessment of the HR function in tax administrations, covering both the strategic perspective and the day-to-day operation of HR.

Each of its three themes has its own direction of travel: from stand-alone to integrated strategy, from reactive to proactive workforce management, and from generic to personalised staff support.

Structure16 indicative attributes in 3 themes
Maturity levels5: Emerging → Progressing → Established → Leading → Aspirational
FormatFacilitated self-assessment; best-fit level per attribute
What is assessed

The 16 attributes, by theme

Each attribute is rated at the level that best describes the administration today. Not every statement under a level has to be met; the aim is the best overall fit, backed by evidence.

Strategy setting and governance

Direction of travel: Stand-alone → Coordinated → Integrated
  • 1.1 The process for agreeing the strategic plan
  • 1.2 The nature of the strategic plan
  • 1.3 Communication and consultation on the HR strategy
  • 1.4 HR Transparency
  • 1.5 Strategic performance Indicators

Workforce planning and management

Direction of travel: Reactive → Planned → Proactive
  • 2.1 Workforce planning
  • 2.2 Recruitment
  • 2.3 Retention
  • 2.4 Competencies
  • 2.5 Learning and development
  • 2.6 Performance Reviews
  • 2.7 Diversity and inclusion

Staff support

Direction of travel: Generic → Targeted → Personalised
  • 3.1 Provision of services and data protection
  • 3.2 Understanding motivation and engagement
  • 3.3 Preventing and dealing with inappropriate behaviour
  • 3.4 Supporting staff welfare
Maturity levels

5 levels, from Emerging to Aspirational

The model describes a direction of travel, not a pass mark. There is no single right level for every administration: you choose the target that fits your context, and Nudj measures the gap to it.

Emerging

Capabilities exist in pockets and depend on individuals; practice is ad hoc and often reactive.

Progressing

Some processes are in place and understood, but they are applied unevenly across the administration.

Established

Processes are standard, coordinated and part of how the administration routinely works.

Leading

Practice is integrated with strategy and performance management and continuously improved.

Aspirational

A forward-looking position few administrations reach yet, often using advanced data and technology.

How it works in Nudj

From self-assessment to an improvement plan.

Launch

Pick the model from the Nudj library, set the target level, dates and participants.

Discuss

Run the facilitated discussion. Each participant chooses the best-fit level for every attribute.

Evidence

Record the reasons for each rating and attach supporting documents.

Validate

An assessor reviews, challenges and validates the ratings before they count.

Analyse

See the result by attribute and theme, and the gap to your target level.

Act

Turn the gaps into recommendations, a roadmap and owned tasks.

Re-assess

Run the model again later and compare cycles to show progress.

Running the session

Who should take part

ParticipantsHR staff together with users of HR services from different functions and grades. Frank, open conversation matters more than speed.
TimeFrom a few hours to a full day, depending on preparation.
OutcomeA validated maturity profile, the gaps to your target, and a roadmap of owned actions.
FAQ

Questions about the Human Resources model in Nudj

Is this the official OECD Human Resources Maturity Model?

Nudj's assessment follows the structure of the OECD Human Resources Maturity Model as published by the OECD: the same attributes and the same 5 maturity levels. Nudj is not affiliated with the OECD; we recommend that participants also have the OECD publication to hand.

Can we run the Human Resources model as a self-assessment?

Yes. The model is designed as a facilitated self-assessment. Nudj supports a single facilitated session or several respondents rating separately, with an assessor validating the results.

How long does the assessment take?

From a few hours to a full day, depending on preparation.

Can we compare results over time?

Yes. Each run is a separate assessment event, and Nudj compares cycles side by side so you can show progress against your target.

Is Nudj available in Arabic?

Nudj's interface works in English and Arabic, including right-to-left layout. The OECD model content itself is in English.

Can we add our own questions or use other frameworks?

Yes. You can extend a built-in model with your own questions, and use Nudj's framework builder for your organisation's own models alongside the OECD ones.

Can HR and business users rate the HR model differently?

Yes. In Nudj each respondent rates on their own, and the assessor reviews and validates before results are calculated. Differences between HR and its users are often the most useful finding.

Other OECD maturity models in Nudj

Run the Human Resources model in Nudj.

See the full assessment, from the first rating to the improvement roadmap.

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