РЕФОРМА ПОРЕСКЕ АДМИНИСТРАЦИЈЕ У САВРЕМЕНИМ УСЛОВИМА
TAX ADMINISTRATION REFORM IN CONTEMPORARY CIRCUMSTANCES

Summary/Abstract: This paper deals with the issue of modern tax administration reforms and the results achieved. The focus is on the reforms and the essential changes carried out in the field of organization, management and work control of tax administration. Special attention has been given to the relationship of tax authorities and taxpayers. In democratic societies, tax administration has been given a new role - it has become a financial service rather than a public institution it used to be. It means that there has been a change in the concept of its functioning, namely the concept of the authority having power over its citizens (tax payers) has been replaced by a new one offering a service and an expert management which is implemented to help its tax payers satisfy their rights and interests, thus simultaneously achieving the function of public interest. Considerable attention is also given to the latest trends in the administration reforms, such as autonomy, privatization of certain administrative functions, and integrating with the customs administration which had been separated. There is a general review of tax administration situation in the countries in transition with an insight into the situation in tax administration management in Serbia, emphasizing the need for further reforms in this area.

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