Aspecte metodologice privind evaluarea eficienţei administrării impozitelor şi taxelor locale

Abstract

The system of assessing the effectiveness of local taxation is designed to contribute to the joint efforts of several stakeholders in the determination of parameters and the development of appropriate systems for the administration of local taxes and charges because this system makes it possible to obtain and generalize the use information as necessary for the evaluation and the monitoring of performances in the process of local tax administration and provides a framework for the dialogue between the participants in this process. Given system includes a set of general indicators based on certain revenues criteria that are entered into the local budget on the tax payments account. The rating system of an evaluation of effectiveness radically differs from the system of superficial evaluation. This system of assessing the effectiveness of local taxes and duties administration includes 22 qualitative and quantitative characteristics of the efficiency of this process. As an example of filling out the developed form, the maximum score of 10 points for each position (indicator) can be taken. The decrease in this score depends on the variations in the areas assessed. In each administrative-territorial unit, the local public administration bodies will use this set of indicators taking into account the local context, including the fact that not all local taxes and duties provided by the Tax Code are applied in given territory. By generalizing all the estimations obtained, it is necessary to compare them to previous periods. It is also necessary to compare the separate evolution of each indicator with a view to identifying the problem areas during each step of the process of assessing the effectiveness of local taxes and duties administration. JEL CLASSIFICATION: H21, H71, H83, K34