3. MODELS OF ORGANIZATIONAL AND FUNCTIONAL STRUCTURES IN THE FIELD OF TAX ADMINISTRATION
A modern tax administration that provides adequate and timely public revenue, allowing the state to provide goods and services to citizens to increase their living standards and ensure economic prosperity, can only function with clear regulations on the way the tax administrations are organized and...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
University of Pitesti
2017-12-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| Subjects: | |
| Online Access: | http://economic.upit.ro/RePEc/pdf/2017_3_3.pdf |
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| Summary: | A modern tax administration that provides adequate and timely public revenue, allowing the state to provide goods and services to citizens to increase their living standards and ensure economic prosperity, can only function with clear regulations on the way the tax administrations are organized and operate. This paper presents models of organizational structures of tax administrations, models used in international tax practice that address comparative aspects of these traits in some countries of the world. A fiscal framework for organization and operation should be considered as central at the core for effective compliance co-operation program. Modernization reforms of tax administrations should be supported by a coherent organizational structure for the administration of national taxes. |
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| ISSN: | 1583-1809 2344-4908 |