Tax Administration Strength and Tax Efficiency in Emerging Europe: Lessons for Romania

Tax administration reform is a top priority to address large tax compliance gaps in emerging Europe. This paper uses an indicator based on objective criteria to assess the strength of Romania's tax administration relative to peer countries. In doing so, it illustrates various ways in which Roma...

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Bibliographic Details
Published inInternational economic journal Vol. 33; no. 4; pp. 741 - 756
Main Authors Babici, Georgia, Crivelli, Ernesto, Marinkov, Marina
Format Journal Article
LanguageEnglish
Published Abingdon Routledge 02.10.2019
Taylor & Francis Ltd
한국국제경제학회
Subjects
Compliance
Criteria
emerging Europe
Management
Romania
Tax administration
Tax collections
tax compliance
tax efficiency
Tax reform
Taxation
경제학
Europe
Romania
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Summary:Tax administration reform is a top priority to address large tax compliance gaps in emerging Europe. This paper uses an indicator based on objective criteria to assess the strength of Romania's tax administration relative to peer countries. In doing so, it illustrates various ways in which Romania could boost tax efficiency and thereby tax collection by improving key organizational and operational aspects of its tax administration.
Bibliography:https://www.tandfonline.com/doi/abs/10.1080/10168737.2019.1689283
ISSN:1016-8737
1743-517X
DOI:10.1080/10168737.2019.1689283