FISCAL GOVERNANCE
FISCAL GOVERNANCE

Summary/Abstract: The main role of tax administration is to ensure compliance with statutory tax duties în terms of efficiency and effectiveness. Modern economies achieve these objectives through “fiscal governance”. Governance of tax administration is important because through obtained outcomes, it can develop the best strategy to improve or even to reform this process. Also, tax administration diagnosis is of interest because , based on knowledge of the actual situation, it may develop strategy to reform the tax system so as to better serve state interest and taxpayers. Analysis of tax administration requires the analysis of work environment, history of tax administration, alteration processes suffered, outcomes, în order to identify weaknesses that caused inefficiencies.

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