Ethics and Responsibility in the Collection System of Local Taxes and Fees

The main objective of this study is to highlight the perception of ethics and responsibility as fundamental values in the activity of public institutions. Another aspect to be clarified is the degree to which taxpayers, through their adopted attitude, are prepared or want to actively participate in consolidating a transparent, responsible, and efficient administrative act, adapted to the new fiscal-budgetary and socio-economic changes. The orientation towards this attitude was determined especially through by my own professional activity and by the particularly important goal of the administration reform - to bring the citizen - taxpayer as close as possible to the public institution and to the services that the institution provides. After more than 10 years of professional experience in this field, I can say that informing the citizen is not enough. It is predominating the notifications regarding payment obligations and tax compliance. Any taxpayer has equal obligations and rights. First of all, I am referring to the right to request and receive the necessary information, then to the right to be heard and assisted. Another important right is to pay the correct amount of established taxes and fees. Adding the right to file complaints against the administrative acts and far too often changings tax legislation, this can put pressure on the civil servant. Cultivating the ethical attitude, the morale and professional responsibility, this will determine optimal choices, decisions and actions. At the same time, the citizen must not be a spectator, but a co-actor of the process of achieving the highest possible ethical standards at the level of these services and public institutions in general, by reporting the situations of violation of ethical norms and by refraining from encouraging unethical behaviors. There is more in the ethical and responsible behavior of the civil servant than the duties in the job description. We are talking in this case about a particularly important concept, about social responsibilities.