Tax administration in the context of effective public administration: the case Eastern European Countries

La administración tributaria en el contexto de una administración pública eficaz: el caso de Europa del Este

• Yevhenii Doiar University of Customs and Finance, Dnipro, Ukraine. https://orcid.org/0000-0001-8500-8789
• Pavlo Liutikov University of Customs and Finance, Dnipro, Ukraine. https://orcid.org/0000-0001-6173-0128
• Illia Skvirskyi University of Customs and Finance, Dnipro, Ukraine. https://orcid.org/0000-0002-0910-0636
• Yevgen Garmash University of Customs and Finance, Dnipro, Ukraine. https://orcid.org/0000-0002-3018-3499
• Serhiy Kuvakin University of Customs and Finance, Dnipro, Ukraine. https://orcid.org/0000-0003-1032-6736

DOI: https://doi.org/10.46398/cuestpol.4072.23

Keywords: public administration, tax administration, tax payers, Eastern Europe, administrative efficiency

Abstract

The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.

References

ALEXANDER, Kern. 2010. “International Regulatory Reform and Financial Taxes” In: Journal of international economic law. Vol. 13, No. 3, pp. 893- 910.

ALEXANDER, Kern; EATWELL, John. 2012. “International regulatory reform and financial taxes” In: Research handbook on international financial regulation, pp. 397-413.

AUCOIN, Peter. 1990. “Administrative reform in public management: Paradigms, principles, paradoxes and pendulums” In: Governance. Vol. 3, pp. 115-137.

CRANDALL, William. 2021. “Developing a tool to assess tax administration performance” In: Feasibility study, pp. 48-60.

CREMER, Helmuth; GAHVARI, Firouz. 2000. “Tax evasion, fiscal competition and economic integration” In: European Economic Review. Vol. 44, No. 9, pp. 1633-1657.

DABLA-NORRIS, Era; MISCH, Florian; CLEARY, Duncan; KHWAJA, Munawer. 2019. “The quality of tax administration and firm performance: evidence from developing countries” In: International Tax and Public Finance. Vol. 27, pp. 514-551.

GONTA, Olena; SHKARLET, Serhii; DUBYNA, Maksym. 2016. “Peculiarities of system approach use to cognition of economic phenomena” In: Scientific bulletin of Polissia. Vol. 8, pp. 9-17.

KEEN, Michael; SLEMROD, Joel. 2017. “Optimal tax administration” In: Journal of Public Economics. Vol. 152, pp. 133-142.

KOSACH, Iryna; HOLUBCHYK, Dmytro; KURINSKA, Olga. 2016. “Analysis of Approaches to Definition of the Term «Public-Private Partnership»” In: Scientific Bulletin of Polissia. Vol. 1, No. 8, pp. 70-74.

POPELO, Olha; GARAFONOVA, Olga; TULCHYNSKA, Svitlana; DERHALIUK, Marta; BEREZOVSKYI, Danylo. 2021. “Functions of public management of the regional development in the conditions of digital transformation of economy” In: Amazonia Investiga. Vol. 10, No. 43, pp. 49-58.

SANDER, Merkus; MARCE, Veenswijk. 2017. “Turning New Public Management theory into reality: Performative struggle during a large scale planning process” In: Environment and planning c-politics and space. Vol. 7, No. 35, pp. 1264-1284.

SHAPOSHNYKOV, Kostiantyn; HOLOVKO, Oleh. 2019. “Public regulation and administration in the sphere of small business” In: Baltic Journal of Economic Studies. Vol. 5, No. 4, pp. 236-242.