IMPROVEMENT OF THE FISCAL CLAIMS MANAGEMENT SYSTEM

Bene Gheorghe Florin (), Herbei Marius () and Deliman Eugen ()
Additional contact information
Bene Gheorghe Florin: UNIVERSITATEA DE VEST TIMISOARA, FACULTATEA DE ECONOMIE SI ADMINISTRARE A AFACERILOR
Herbei Marius: UNIVERSITATEA DE VEST TIMISOARA, FACULTATEA DE ECONOMIE SI ADMINISTRARE A AFACERILOR
Deliman Eugen: DIRECTIA GENERALA A FINANTELOR PUBLICE A JUDETULUI ARAD, UV TIMISOARA, FACULTATEA DE ECONOMIE SI ADMINISTRARE A AFACERILOR

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 499-503

Abstract: The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and also to induce efficiency regarding the management of fiscal duties in a single system. Regrouping the collecting of taxes under a single administration by taking over the functions of the social security administration has been the cornerstone of establishing a simplified tax administration. Improving the methods of compulsory enforcement of tax claims, the implementation of the management by objectives and the improvement of performance indicators of the fiscal administration activity, are considered to be the commitment of the fiscal body regarding the process of improving the collection of public financial resources.

Keywords: management of statements; budgetary arrears; efficient collection; fiscal indiscipline; performance indexes (search for similar items in EconPapers)
JEL-codes: G H21 H30 (search for similar items in EconPapers)
Date: 2010
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://anale.steconomiceuoradea.ro/volume/2010/n2/077.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:499-503

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).