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Improvement Of The Fiscal Claims Management System

Author

Listed:
  • BENE GHEORGHE FLORIN

    () (UNIVERSITATEA DE VEST TIMISOARA, FACULTATEA DE ECONOMIE SI ADMINISTRARE A AFACERILOR)

  • HERBEI MARIUS

    () (UNIVERSITATEA DE VEST TIMISOARA, FACULTATEA DE ECONOMIE SI ADMINISTRARE A AFACERILOR)

  • DELIMAN EUGEN

    () (DIRECTIA GENERALA A FINANTELOR PUBLICE A JUDETULUI ARAD, UV TIMISOARA, FACULTATEA DE ECONOMIE SI ADMINISTRARE A AFACERILOR)

Abstract

The conduct of the fiscal administration regarding the simplification and modernization of the systems of statements and payment of tax obligations is a necessary task to improve the relationship between the fiscal administration and the taxpayers, and also to induce efficiency regarding the management of fiscal duties in a single system. Regrouping the collecting of taxes under a single administration by taking over the functions of the social security administration has been the cornerstone of establishing a simplified tax administration. Improving the methods of compulsory enforcement of tax claims, the implementation of the management by objectives and the improvement of performance indicators of the fiscal administration activity, are considered to be the commitment of the fiscal body regarding the process of improving the collection of public financial resources.

Suggested Citation

  • Bene Gheorghe Florin & Herbei Marius & Deliman Eugen, 2010. "Improvement Of The Fiscal Claims Management System," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 499-503, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:499-503
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/077.pdf
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    References listed on IDEAS

    as
    1. Sala-i-Martin, Xavier X, 1996. "The Classical Approach to Convergence Analysis," Economic Journal, Royal Economic Society, vol. 106(437), pages 1019-1036, July.
    2. Sala-i-Martin, Xavier X., 1996. "Regional cohesion: Evidence and theories of regional growth and convergence," European Economic Review, Elsevier, vol. 40(6), pages 1325-1352, June.
    3. Lee, Kevin & Pesaran, M Hashem & Smith, Ron, 1997. "Growth and Convergence in Multi-country Empirical Stochastic Solow Model," Journal of Applied Econometrics, John Wiley & Sons, Ltd., pages 357-392.
    4. Pascal Petit, 1999. "Les aléas de la croissance dans une économie fondée sur le savoir," Revue d'Économie Industrielle, Programme National Persée, vol. 88(1), pages 41-66.
    5. Cecilia Garcia-Penalosa & Eve Caroli & Philippe Aghion, 1999. "Inequality and Economic Growth: The Perspective of the New Growth Theories," Journal of Economic Literature, American Economic Association, pages 1615-1660.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    management of statements; budgetary arrears; efficient collection; fiscal indiscipline; performance indexes;

    JEL classification:

    • G - Financial Economics
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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