Efficiency of Tax Administration Procedures

This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in terms of streamlining the tax administration mecha...

Full description

Saved in:
Bibliographic Details
Main Authors: Corina BULGAC, Mihail STRATULAT
Format: Article
Language:English
Published: Galati University Press 2025-04-01
Series:ACROSS
Subjects:
Online Access:https://www.gup.ugal.ro/ugaljournals/index.php/across/article/view/7527
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in terms of streamlining the tax administration mechanism in the Republic of Moldova (Moldova) and the efficiency of tax administration procedures in the context of Europeanization, by implementing simple processes and transparence, based on IT solutions and risk-based planning, aimed at optimizing the costs of tax administration, as well as ensuring increased voluntary compliance, by improving collaborative relationships and respecting mutual commitments between SFS and taxpayers.
ISSN:2602-1463