Fiscal performance, desideratum of public administration
Fiscal performance, desideratum of public administration

Summary/Abstract: The field of finance has always aroused a remarkable interest, both among the politicians, the population, as well as among the specialists and researchers in the field. Therefore, the study of fiscal performance has recently become a concern among specialists, thus we could argue that, at present, it has even obtained an autonomous particularity of scientific research, based on its own approaches and concepts. The difficulty of increasing voluntary tax compliance and tax collection by the state are some of the most important targets to achieve for every tax administration. A high level of tax collection guarantees the indispensable financial resources of each Government, to have the ability to maintain the expenses to meet the general needs of society. Alongside with actions to combat and prevent tax evasion, the collection of due taxes supports, to a large extent, the provision of these needs.

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