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Collection Cost. The Efficiency Of Measurable Tax Authority Actions

Author

Listed:
  • Mihai Aristotel UNGUREANU

    (Romanian-American University, Bucharest)

  • Mirela CĂLUGĂREANU

    (“Lucian Blaga” University of Sibiu)

  • Mădălina CĂRĂUŞ

    (“Lucian Blaga” University of Sibiu)

  • Anne-Marie BARTALIS

    (“Lucian Blaga” University of Sibiu)

Abstract

Modernization of the tax administration involves the development of modern tools and an efficient work process setup. Measurement of fiscal performance is made by utilizing 29 performance indicators and 4 efficiency indicators. New indicators attributable to collection costs can be created in order to measure the efficiency and effectiveness of the main activities. The newly proposed indicators can be implemented at the national level as well as at a regional and local level. This way an analytical and transparent measurement efficiency becomes possible, offering the the tax authority the possibility for cost-cutting through the identification of clear steps to follow

Suggested Citation

  • Mihai Aristotel UNGUREANU & Mirela CĂLUGĂREANU & Mădălina CĂRĂUŞ & Anne-Marie BARTALIS, 2015. "Collection Cost. The Efficiency Of Measurable Tax Authority Actions," Romanian Economic Business Review, Romanian-American University, vol. 10(4), pages 91-101, december.
    • Handle: RePEc:rau:journl:v:10:y:2015:i:4:p:91-101
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