COLLECTION COST. THE EFFICIENCY OF MEASURABLE TAX AUTHORITY ACTIONS

Mihai Aristotel Ungureanu (), Mirela Călugăreanu (), Mădălina Cărăuş () and Anne Bartalis ()
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Mihai Aristotel Ungureanu: Romanian-American University, Bucharest
Mirela Călugăreanu: “Lucian Blaga” University of Sibiu
Mădălina Cărăuş: “Lucian Blaga” University of Sibiu

Romanian Economic Business Review, 2015, vol. 10, issue 4, 91-101

Abstract: Modernization of the tax administration involves the development of modern tools and an efficient work process setup. Measurement of fiscal performance is made by utilizing 29 performance indicators and 4 efficiency indicators. New indicators attributable to collection costs can be created in order to measure the efficiency and effectiveness of the main activities. The newly proposed indicators can be implemented at the national level as well as at a regional and local level. This way an analytical and transparent measurement efficiency becomes possible, offering the the tax authority the possibility for cost-cutting through the identification of clear steps to follow

Keywords: revenues; tax authority efficiency; collection cost; tax inspection; tax enforcement (search for similar items in EconPapers)
Date: 2015
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