Improving the Efficiency of the Public Sector Using Modern Methods of Decision Making- An Example of the Serbian Tax Administration

This paper analyzes the latest trends in business reporting systems, with particular reference to the system of business reporting in the public sector. Bearing in mind the long-term, habitual mode of functioning of public enterprises, the introduction of business reporting is a major challenge. This will involve a change in mindset of all employees, especially managers, the new concept of operation of these enterprises. It is necessary to address the improvement of company performance and achievement of customer requirements, rather than focus on internal processes and procedures. This represents a great challenge and potential resistance to the introduction of business intelligence systems. The measurement results will become transparent and the decision will be made solely on the basis of the results. Analysis of the situation in the Serbian Tax Administration found that the current system of business reporting is not adequately addressed. This situation greatly complicates tax administration aimed to become a modern, client-oriented organization. Establishing a business reporting system will provide the basis for improving business efficiency and decision making in this institution.