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Coordinates Of Total Quality Management In Fiscal Administration


  • Carmen COMANICIU

    () (Lucian Blaga University of Sibiu, Faculty of Economic Sciences,)

  • Liliana BUNESCU

    () (Lucian Blaga University of Sibiu, Faculty of Economic Sciences)


Combating tax evasion, increasing tax collection, reducing collection costs and increased voluntary compliance are the main lines of the action set out on the medium-term by fiscal institutions. These actions aim at achieving effectiveness and efficiency in tax administration, respectively successfully carrying out the mission. What methods and procedures can be applied to achieve these objectives? What principles should be followed to achieve the mission of the institutions responsible for fiscal administration? Answers to these questions can be provided through the essential coordinates of total quality management that would be found in the guidelines that govern tax administration activity. Through this article, we try to highlight the main elements of TQM, namely "continuous improvement" and "whole organization" that must be found in institutions involved in fiscal administration. We will also outline the relationship between the basic principles of total quality management and the two principles of tax administration (equal to the tax payer and efficiency in public revenue collection).

Suggested Citation

  • Carmen COMANICIU & Liliana BUNESCU, 2012. "Coordinates Of Total Quality Management In Fiscal Administration," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 16(2), pages 139-148, November.
  • Handle: RePEc:fmb:journl:v:16:y:2012:i:2:p:139-148

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    total quality management; fiscal administration; continuous improvement; efficiency; effectiveness;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General


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