IDEAS home Printed from https://ideas.repec.org/a/blg/reveco/v69y2017i2p109-126.html
   My bibliography  Save this article

The Performance Management And The Primary Directions Of Modernization Within The Tax Administration In Romania

Author

Listed:
  • MOGOIU Carmen Mihaela

    (University of Craiova, Craiova, Romania)

Abstract

Nowadays it is increasingly felt the acute need for performance in the public sector and it is also needed the revitalization of the Tax Administration, the reform of the public finance and of the public sector. To implement a method of management that targets the performance, the National Tax Administration chose to switch from the analysis of the activity based on reporting the achievements to an analysis that evaluates the performance, namely of the way of fulfilling the planned objectives. The performance is evaluated considering the improvement of the existing situation and the increasing of efficiency in this public institution. The study aims to highlight the main results of the modernization program and the reorganization of the National Tax Administration, undertaken by the Romanian authorities according to the demands of the international authorities and the measures taken into account to create a modern Tax Administration, one efficient, computerized, adapted to a continually changing world.

Suggested Citation

  • MOGOIU Carmen Mihaela, 2017. "The Performance Management And The Primary Directions Of Modernization Within The Tax Administration In Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 109-126, August.
    • Handle: RePEc:blg:reveco:v:69:y:2017:i:2:p:109-126
    as

    Download full text from publisher

    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69210mogoiu.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    performance management; modern tax administration; indicators of achievements;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:reveco:v:69:y:2017:i:2:p:109-126. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard Alexandru Stoica (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.