THE ROLE OF THE ORGANIZATIONAL MANAGEMENT SYSTEM IN THE FISCAL SERVICES IN ROMANIA Cover Image

ROLUL SISTEMULUI DE MANAGEMENT ORGANIZAȚIONAL ÎN SERVICIILE FISCALE DIN ROMÂNIA
THE ROLE OF THE ORGANIZATIONAL MANAGEMENT SYSTEM IN THE FISCAL SERVICES IN ROMANIA

Author(s): Sofia Scutari, Anca Elena Tolan
Subject(s): Business Economy / Management, Management and complex organizations, Fiscal Politics / Budgeting
Published by: Universitatea de Studii Europene din Moldova
Keywords: management; fiscal Service; fiscal system; taxes; fiscal revenues; non-fiscal revenues; share of revenues; percentage points;

Summary/Abstract: This article describes the role of the organizational management system in Romanian fiscal institutions and its impact on the welfare of society. The author also presents the analysis of the dynamics of some taxes and fees administered by the Fiscal Service in Romania. The authors also study and analyze the share of these revenues and taxes in the gross domestic product for the period of 2018-2022. Based on this analytical approach, the authors highlight the most pressing problems that stand in the way of the efficient administration of the tax system, while also offering measures to improve this system. This article will be useful for teachers, students and researchers in the field of fiscal management who deal with the sciences of the given field.

  • Issue Year: 2024
  • Issue No: 01
  • Page Range: 106-112
  • Page Count: 7
  • Language: Romanian
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