Tax administration reorganization through regionalization and the simplification of legislative procedures and the tax procedures

Arina Dragodan

Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), 2015, vol. 6

Abstract: Simplification and modernization of tax administration represent an important component of activity of the National Agency for Fiscal Administration, registered in the Strategy for services provided to taxpayers from 2013 to 2017. The simplification of procedures and increasing service quality is the first tool that taxpayers are e encouraged to comply voluntarily. Also, simplification of procedures may entail a decrease operating costs of tax Administration. Romania began a major administrative reform: territorial regionalization and decentralization of public administration to overcome the difference it has to Europe, bringing public services and policy decisions closer to the people. Regionalization process started in 2013 with the regionalization of tax administration by creating eight regional directorates-general of public finances. Also, simplifying access of taxpayer to their own file is a prerequisite for comply voluntarily. In this respect, was approved the communication procedure by electronic means of transmission distance between the National Agency for Fiscal Administration and of individuals by "virtual private space ' and services ' fiscal Newsletter" In order to develop an electronic communication between tax authorities and taxpayers was introduced the possibility of issuing tax administrative documents and communications in electronic form. Regarding the simplification of tax claims management we mention another priority objective included in the fiscal and budgetary strategy for the period 2013-2015, namely rewriting the tax code and tax procedure code. This paper presents some aspects of the reorganization and modernization of tax administration by simplifying of the tax procedures.

Keywords: tax administration; reorganization; simplification of tax procedures; legislative changes (search for similar items in EconPapers)
JEL-codes: A30 (search for similar items in EconPapers)
Date: 2015
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