Tax administration in the context of effective public administration: the case Eastern European Countries

Abstract

The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.

A Novel Approach to Measuring the Performance of Tax Administrations

“…This study might be useful for scholars, as well. The field of tax administration performance measurement is a developing field with several approaches used so far (Dabla-Norris et al 2020;Doiar et al 2022;Pîrvu et al 2021). Our approach, however, utilizes neutral aggregation based on empirical data to obtain a single performance measure.…”