Tax Administration Strength and Tax Efficiency in Emerging Europe: Lessons for Romania
Georgia Babici,
Ernesto Crivelli () and
Marina Marinkov
International Economic Journal, 2019, vol. 33, issue 4, 741-756
Abstract:
Tax administration reform is a top priority to address large tax compliance gaps in emerging Europe. This paper uses an indicator based on objective criteria to assess the strength of Romania's tax administration relative to peer countries. In doing so, it illustrates various ways in which Romania could boost tax efficiency and thereby tax collection by improving key organizational and operational aspects of its tax administration.
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:taf:intecj:v:33:y:2019:i:4:p:741-756
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DOI: 10.1080/10168737.2019.1689283
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