MODELS OF ORGANIZATIONAL AND FUNCTIONAL STRUCTURES IN THE FIELD OF TAX ADMINISTRATION
Carmen Mihaela Mogoiu ()
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Carmen Mihaela Mogoiu: University of Craiova, Romania
Scientific Bulletin - Economic Sciences, 2017, vol. 16, issue 3, 17-24
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.
Keywords: international practices; organizational models; fiscal efectiveness. (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2017:i:3:p:17-24
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