Search results for "Tax administration"
showing 6 items of 6 documents
General coordinates of the relationship between taxation and management
2015
Any modern state is unthinkable without an efficient taxation, without a fiscal field which is perceived as a stimulating factor in the development of the nation. Taking into account that fiscal science has always had a negative perception among taxpayers, through this article we present some aspects of management methods and management techniques that can give essential elements for improving taxation. Using management as art, science and state of mind can strengthen the role that taxation plays in the regulation of economic mechanisms.
The Implementation of the Directive on Tax Intermediaries in Spain (DAC6)
2019
The paper analyzes with criticism the riks, challenges and doubts that may arise as a result of the implementation of the DAC6 directive, relating to the obligation of tax intermediaries to disclose information on certain tax schemes to the tax administration at the moment of assistance and implementation of the scheme. It reveals the inconsistencies and the potential break of some fundamental freedoms of taxpayers and intermediaries and suggests mechanisms, tips and tools to improve it.
WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA?
2011
In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.
WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?
2013
Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.
Taxation in Romania – Some Positive Aspects
2013
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT
2015
The Federal Government has made available to Brazilian municipalities the PMAT in order to modernize and strengthen tax administration. Because it is public money, it becomes necessary to implement measures to control the application of the Program investments. The objective of this research is to propose a model of performance evaluation for municipalities that implemented PMAT, which aims to: (i) identify the objectives, characteristics and criteria required by PMAT to enable municipal governments in obtaining resources, (ii) define the criteria needed to make the model structure for evaluating the performance of municipalities from the implementation of PMAT (iii) determine the parameter…