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Strengthening The Integrity Determining Factor Regarding The Quality Of Public Fiscal Services

Author

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  • Cecilia MANTESCU (TILVAN)

    (”Valahia” University of Targoviste, Romania)

Abstract

Consolidation and promotion of integrity in the tax administration can ensure a favorable framework for economic and social development, as well as for the consolidation of taxpayers' trust and respect towards the tax authorities. The consolidation of integrity is a determining factor regarding the quality of public tax services, because it represents a fundamental the moral and legal of the functioning of the tax system. In this sense, the consolidation of integrity can be achieved by adopting measures that improve the transparency, responsibility and efficiency of the tax administration. To the same extent, the consolidation of integrity can contribute to improving the efficiency and effectiveness of public tax services, by reducing administrative cost and by encouraging voluntary tax compliance by taxpayers. A sound tax administration can also help reduce tax violations, increase tax revenues and improve international rankings on governance and transparency indicators. From the need to develop an adequate management at the A.N.A.F level, the New National Anti-Corruption Strategy was implemented, which was an important step, which contributed to strengthening the levers of assurance and consolidation of integrity through identification actions, prevention of corruption risks, monitoring, supervision and control of the activity of civil servants. A.NAF manages a large amount of information, but not all of it is used in the monitoring process. The identification of risks and vulnerabilities regarding integrity in the fiscal field and the measures to reduce them, is a point of great importance in the realization of a responsible fiscal policy, a determining factor regarding the quality of public fiscal services.

Suggested Citation

  • Cecilia MANTESCU (TILVAN), 2023. "Strengthening The Integrity Determining Factor Regarding The Quality Of Public Fiscal Services," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 101-107.
  • Handle: RePEc:brc:brccej:v:8:y:2023:i:2:p:101-107
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    More about this item

    Keywords

    management; consolidation; ethics; integrity; risks; vulnerabilities; public institutions; quality; public services;
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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