Opportunistic Behaviour of the Subjects of Realisation of the Fiscal Function of the State in the Context of Economic Security: Agency Theory View
AbstractThe article analyses relations between subjects of realisation of the fiscal function of the state and companies. Such relations are considered in the context of interaction of agents and principals and their possible opportunistic behaviour. The author offers to consider the subject of realisation of the fiscal function of the state as a state body, the main task of which is filling the budgets of all levels by means of withdrawal and re-distribution of a portion of income of economic subjects. The article underlines that the world practice shows that the main institutes that realise the said function are tax and customs services. The article provides a transformation model of principal-agent-client relations, which envisages a possibility of appearance of corrupt practices. It conducts analysis of the current situation and opportunistic behaviour of officials - subjects of realisation of the fiscal function of the state. It offers to apply procedures of co-ordination of interests of principals and agents and harmonisation of their relations with clients as one of the most efficient methods of fighting opportunistic behaviour.
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Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 6 ()
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Web page: http://www.business-inform.net
opportunistic behaviour; principal; agent; subject of realisation of the fiscal function.;
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