Research on the effectiveness of the management of the direction / public service of taxes and local taxes on the reform of the public administration

Keywords

Management effectiveness, Taxes, Local Taxes, Public Administration

Abstract

In the last three decades, we have witnessed a series of reforms regarding the management of the public sector and the efficiency of its activity to respond as adequately as possible to the needs or demands of citizens. The governments, through the reform proposals, wanted to improve the efficiency and effectiveness of the public sector, the implementation of solid and stable administrative practices, the development of organizational management and strategic management regarding fiscal activity, fiscal compliance, collection of taxes and fees, risks regarding non-compliance with budgetary obligations. Through this paper, we wanted to analyze the tax reform and public administration reform, the perception of fiscal-budgetary policy by taxpayers, the relationship between local tax administration and taxpayer, the quality of the management of the tax institution reflected in the relationship between managing civil servant and executive civil servant, but also in the relationship with the citizen, the satisfaction and motivation of work in the case of civil servants, the impact of computerization on taxpayers and the activity of civil servants. Through this paper, we wanted to analyze the tax reform and public administration reform, the perception of fiscal-budgetary policy by taxpayers, the relationship between local tax administration and taxpayer, the quality of the management of the tax institution reflected in the relationship between the manager civil servant and the executive civil servant, but also in the relationship with the citizen, the satisfaction and motivation of employees in the case of civil servants, the impact of digitization on taxpayers and the activity of civil servants.

(top)

(back to issue)