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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| Published in | International economic journal Vol. 33; no. 4; pp. 741 - 756 |
|---|---|
| Main Authors | , , |
| Format | Journal Article |
| Language | English |
| Published |
Abingdon
Routledge
02.10.2019
Taylor & Francis Ltd 한국국제경제학회 |
| Subjects | |
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| Abstract | 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. |
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| AbstractList | 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. 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. KCI Citation Count: 0 |
| Author | Babici, Georgia Crivelli, Ernesto Marinkov, Marina |
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| Title | Tax Administration Strength and Tax Efficiency in Emerging Europe: Lessons for Romania |
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