INNOVATIVE PUBLIC RELATIONS (PUBLIC INSTITUTIONS AND BUSINESS) - A NECESSARY CONDITION FOR QUALITY PUBLIC SERVICES OR AN IMPOSSIBLE CAUSE IN THE CONDITIONS OF A GLOBAL CRISIS Cover Image

ИНОВАТИВНИTE ПУБЛИЧНИ ВЗАИМООТНОШЕНИЯ (ПУБЛИЧНИ ИНСТИТУЦИИ И БИЗНЕС) – НЕОБХОДИМО УСЛОВИЕ ЗА КАЧЕСТВЕНИ ПУБЛИЧНИ УСЛУГИ ИЛИ НЕВЪЗМОЖНА КАУЗА В УСЛОВИЯТА НА ГЛОБАЛНА КРИЗА
INNOVATIVE PUBLIC RELATIONS (PUBLIC INSTITUTIONS AND BUSINESS) - A NECESSARY CONDITION FOR QUALITY PUBLIC SERVICES OR AN IMPOSSIBLE CAUSE IN THE CONDITIONS OF A GLOBAL CRISIS

Subject(s): Politics / Political Sciences, Social Sciences, Economy, National Economy, Public Administration, Sociology
Published by: Софийски университет »Св. Климент Охридски«
Keywords: multilateral crisis; digitization; administrative services; tax administration

Summary/Abstract: The report examines the dynamics of the context that necessitates changes in the relationship between public institutions and their business clients. The interaction and application of the diametric opposites coercive power - trust and antagonistic climate - voluntary cooperation are discussed. The effectiveness of the means of communication with the users of public services is analyzed, as the object of research is the National Revenue Agency, and the subject of research is the relationship with its business clients. The information-empirical basis of the research is statistical analyses; national strategic documents and normative documents of the European Commission, social and economic studies, specialized scientific literature. The research methodology includes an analytical approach, conceptualization of legislation and by-laws, qualitative comparative analysis and extrapolation method. It is concluded that in the context of a global pandemic crisis, access to real-time data allows for an up-to-date overview of the financial situation of taxpayers and provides the government with a more accurate view of business trading and profit levels, enabling government support for business to be better targeted at many more persons, incl. to startups, without additional fraud risks. The construction of the tax administration through digitalization of services as a sustainable and adaptable system allows it to offer greater flexibility in the targeted support of businesses in crisis conditions. The complexity of the tax and insurance legislation complicates the process of interaction between the NRA and business. Guidelines are given for the modernization of the tax administration and recommendations for improving the efficiency of interaction between business and the NRA.

  • Issue Year: 14/2023
  • Issue No: 1
  • Page Range: 28-44
  • Page Count: 17
  • Language: Bulgarian
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