Abstract
The latest processes, which take place in the socio-economic and political system of the country, determine the State Tax Service to be much more transparent and dynamic in its activity. Transparency and dynamism is conditioned, in particular, by legal entities, who want to develop partnership relations with the State Tax Service by establishing a constructive dialogue, by implementing the voluntary compliance mechanism, by popularizing the existing tax legislation in the field. The change of attitude is necessary both for the internal and external environment of the public institution, considering that the taxpayers are targeted. Thus, the process of change, within the State Tax Service, can be carried out by the institutional management, using different approaches, depending on the premises from which these changes start. From this perspective, this article comes with some suggestions and recommendations on improving the tax mechanism through the change management.
Highlights
Actualitatea temei Mecanismul schimbării instituţionale în cadrul Serviciului Fiscal de Stat, în momentul actual, se axează pe sloganul „În serviciul contribuabilului”
The purpose of the research is to investigate aspects related to the need to make certain institutional changes within the State Tax Service, which would increase the efficiency of the taxation mechanism, with the aim of increasing revenues to the National Public Budget
In the specialized literature there are different opinions regarding the way how should the structure of the tax system be
Summary
Actualitatea temei Mecanismul schimbării instituţionale în cadrul Serviciului Fiscal de Stat, în momentul actual, se axează pe sloganul „În serviciul contribuabilului”. The process of change, within the State Tax Service, can be carried out by the institutional management, using different approaches, depending on the premises from which these changes start. From this perspective, this article comes with some suggestions and recommendations on improving the tax mechanism through the change management. The topicality of the subject The mechanism of institutional change within the State Tax Service, at present, focuses on the slogan “In the service of the taxpayer” Starting from this slogan, institutional strategic planning, the option for the quality of services provided, active popularization of tax legislation, voluntary compliance of taxpayers at high risk of activity, are priority tasks of the State Tax Service, which are defined and implemented. O altă premisă fundamentală, în abordarea schimbărilor instituţionale, constă în faptul că demararea schimbării, la un anumit nivel al instituţiei, afectează celelalte domenii de la alte niveluri, de unde survine concluzia că, în esenţă, schimbarea instituţională trebuie concepută în complex, şi nu pe anumite segmente sau dimensiuni
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