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Models Of Organizational And Functional Structures In The Field Of Tax Administration


  • Carmen Mihaela MOGOIU

    (University of Craiova, Romania)


A modern tax administration that provides adequate and timely public revenue, allowing the state to provide goods and services to citizens to increase their living standards and ensure economic prosperity, can only function with clear regulations on the way the tax administrations are organized and operate. This paper presents models of organizational structures of tax administrations, models used in international tax practice that address comparative aspects of these traits in some countries of the world. A fiscal framework for organization and operation should be considered as central at the core for effective compliance co-operation program. Modernization reforms of tax administrations should be supported by a coherent organizational structure for the administration of national taxes.

Suggested Citation

  • Carmen Mihaela MOGOIU, 2017. "Models Of Organizational And Functional Structures In The Field Of Tax Administration," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(3), pages 17-24.
  • Handle: RePEc:pts:journl:y:2017:i:3:p:17-24

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    References listed on IDEAS

    1. Ms. Maureen Kidd & William Joseph Crandall, 2006. "Revenue Authorities: Issues and Problems in Evaluating their Success," IMF Working Papers 2006/240, International Monetary Fund.
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    More about this item


    international practices; organizational models; fiscal efectiveness.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation


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