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Organization and Modernization of Management within the National Fiscal Administration Agency in View of Preventing and Fighting Tax Evasion

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  • Sorin Adrian Ciupitu

Abstract

Modernization of the fiscal administration was necessary for the growth of consumers' trust in this institution. This trust can be won only when the population, who pays taxes and fees in this country, will remark that an institution as ANAF spends less every year regarding tax collection and cuts tax evasion. Both natural persons and legal entities desire to see transparency regarding income administration, service development and simplification of the means to file fiscal statements. The services offered to tax payers have to be of high quality and professionalism with equal and indiscriminate treatment.

Suggested Citation

  • Sorin Adrian Ciupitu, 2016. "Organization and Modernization of Management within the National Fiscal Administration Agency in View of Preventing and Fighting Tax Evasion," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 59-75, June.
    • Handle: RePEc:khe:scajes:v:2:y:2016:i:2:p:59-75
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    References listed on IDEAS

    as
    1. Enste, Dominik & Schneider, Friedrich, 1998. "Increasing Shadow Economies all over the World - Fiction or Reality?," IZA Discussion Papers 26, Institute of Labor Economics (IZA).
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    More about this item

    Keywords

    Management; public administration; taxes; fees; collection; budget;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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