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...
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| Format: | Article |
| Language: | English |
| Published: |
Galati University Press
2025-04-01
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| Series: | ACROSS |
| Subjects: | |
| Online Access: | https://www.gup.ugal.ro/ugaljournals/index.php/across/article/view/7527 |
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| _version_ | 1849763970207973376 |
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| author | Corina BULGAC Mihail STRATULAT |
| author_facet | Corina BULGAC Mihail STRATULAT |
| author_sort | Corina BULGAC |
| collection | DOAJ |
| description |
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.
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| format | Article |
| id | doaj-art-a3659ea90b8e42fabf56251a85a17466 |
| institution | DOAJ |
| issn | 2602-1463 |
| language | English |
| publishDate | 2025-04-01 |
| publisher | Galati University Press |
| record_format | Article |
| series | ACROSS |
| spelling | doaj-art-a3659ea90b8e42fabf56251a85a174662025-08-20T03:05:15ZengGalati University PressACROSS2602-14632025-04-0161Efficiency of Tax Administration ProceduresCorina BULGAC0Mihail STRATULAT1ASEM ChisinauASEM Chisinau 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. https://www.gup.ugal.ro/ugaljournals/index.php/across/article/view/7527tax administrationperformanceefficiencytax payertax service |
| spellingShingle | Corina BULGAC Mihail STRATULAT Efficiency of Tax Administration Procedures ACROSS tax administration performance efficiency tax payer tax service |
| title | Efficiency of Tax Administration Procedures |
| title_full | Efficiency of Tax Administration Procedures |
| title_fullStr | Efficiency of Tax Administration Procedures |
| title_full_unstemmed | Efficiency of Tax Administration Procedures |
| title_short | Efficiency of Tax Administration Procedures |
| title_sort | efficiency of tax administration procedures |
| topic | tax administration performance efficiency tax payer tax service |
| url | https://www.gup.ugal.ro/ugaljournals/index.php/across/article/view/7527 |
| work_keys_str_mv | AT corinabulgac efficiencyoftaxadministrationprocedures AT mihailstratulat efficiencyoftaxadministrationprocedures |