Tax Administration Faced With Contemporary Social Challenges (Sociological And Legal-Policy Considerations) Cover Image

Пореска администрација пред савременим друштвеним изазовима (социолошко и правно-политичко разматрање)
Tax Administration Faced With Contemporary Social Challenges (Sociological And Legal-Policy Considerations)

Author(s): Marina Dimitrijević, Mileva S. Anđelković
Subject(s): Politics / Political Sciences
Published by: Универзитет у Нишу
Keywords: tax administration; voluntary tax payment; tax fraud; international tax cooperation; qualities of “good” tax administration

Summary/Abstract: Successful implementation of a tax system is directly determined by proper functioning of the tax administration. This issue becomes more important under the conditions of dynamic social changes and the current financial and economic crisis, so many countries give priority to an efficient implementation of their tax claims and the need to reform tax administration. The initial part of the paper is concerned with presenting the characteristics of the environment in which modern tax administrations operate. The subsequent part of the paper is focused on the analysis of the key challenges tax administrations face in their work. It is about encouraging voluntary payment of taxes (tax compliance), suppression of the unlawful conduct of taxpayers, and the intensification of international tax cooperation. Based on the analysis of these processes, the final part of the paper emphasizes the qualities a “good” tax administration should possess in order to consistently achieve the objectives of taxation in contemporary conditions.

  • Issue Year: 2013
  • Issue No: 04
  • Page Range: 1763-1778
  • Page Count: 16
  • Language: Serbian