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CONCEPTUAL MARKINGS OF THE RESEARCH. The relevance and importance of the research topic: For decades, the state's right to collect financial contributions from taxpayers on its territory constituted a prerogative, a constant activity, a concern both for the realization of its social needs and for overall economic development.
The tax collection is carried out for functionality of the state, because it needs to be able to finance its projects of a social, economic, political nature and, last but not least, those for the defense of the integrity and sovereignty of the state. In order to honor these obligations as a state, it became necessary to create a mechanism to ensure the collection of taxes.
In order to collect taxes and fees in the required amount, the state through its institutions, must carry out three important activities to be feasible: to create a coherent financial mechanism, to approve a rational tax policy and to implement an efficient management of tax administration.
In this context, the organizational tools of tax administration management must be found in an operational tax system, focused on organizing the process of collecting taxes and fees established by the state, as well as collecting social and medical contributions established by the state, all these activities being within the legal and regulatory framework.
However, in order to achieve this objective, it is important to know how the management of the tax administration has evolved in terms of tax levies, what are the trends in this field, how taxpayers can be motivated to comply voluntarily, how the state honors its obligations towards by honest taxpayers, how does the tax policy influence the way of collection of revenues to the budget?
In order to answer all these questions, it is necessary to carry out a complex and in-depth study on the management of tax administration through the prism of voluntary compliance, which would add value to current science and complement the research of scientists focused on the issue of tax management. |
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