TAX ADMINISTRATION: SOME ISSUES AND TRENDS

Mogoiu Carmen Mihaela
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Mogoiu Carmen Mihaela: UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

Annals - Economy Series, 2018, vol. 1, 153-158

Abstract: This paper presents a series of practices of tax administrations in different countries of the world, focusing on their functions, mission and responsibilities. Analyzing the main features of tax administrations across the globe, from emerging to top-level, allows self-assessments of their organizations' strengths and weaknesses to describe the current level and identify the steps needed to move to a new level of maturity but I believe that the applicability of best practice should be made after a rigorous analysis of the expected impact and there must be taken into account the differences in national institutional systems, customs, technological progress and the natural resources. A modern and performing tax administration must pay particular attention to the practice of self-evaluation and voluntary compliance, cost reduction and burden diminuation for taxpayers to provide the goods and services needed to increase the standard of living of citizens and ensure economic prosperity. The tax administration plays an important role in developing and modifying fiscal policies by working with other state institutions to monitor the positive or negative impact of fiscal policy and legislation on tax administration, recommending the necessary changes. Studying the best practices of tax administrations around the world can lead to the achievement and maintenance of a high degree of self-assessment and voluntary compliance of taxpayers' tax obligations - the primary objective of any tax administration.

Keywords: modern tax administration; international practices; current trends in tax administration; tax compliance (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2018:v:1:p:153-158

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