THE PERFORMANCE MANAGEMENT AND THE PRIMARY DIRECTIONS OF MODERNIZATION WITHIN THE TAX ADMINISTRATION IN ROMANIA

Carmen Mihaela Mogoiu
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Carmen Mihaela Mogoiu: University of Craiova, Craiova, Romania

Revista Economica, 2017, vol. 69, issue 2, 109-126

Abstract: Nowadays it is increasingly felt the acute need for performance in the public sector and it is also needed the revitalization of the Tax Administration, the reform of the public finance and of the public sector. To implement a method of management that targets the performance, the National Tax Administration chose to switch from the analysis of the activity based on reporting the achievements to an analysis that evaluates the performance, namely of the way of fulfilling the planned objectives. The performance is evaluated considering the improvement of the existing situation and the increasing of efficiency in this public institution. The study aims to highlight the main results of the modernization program and the reorganization of the National Tax Administration, undertaken by the Romanian authorities according to the demands of the international authorities and the measures taken into account to create a modern Tax Administration, one efficient, computerized, adapted to a continually changing world.

Keywords: performance management; modern tax administration; indicators of achievements (search for similar items in EconPapers)
JEL-codes: H21 H83 (search for similar items in EconPapers)
Date: 2017
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