Comparative analysis of the on job training for tax officials in V4 countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00107164" target="_blank" >RIV/00216224:14560/19:00107164 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1177/0144739418770488" target="_blank" >http://dx.doi.org/10.1177/0144739418770488</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1177/0144739418770488" target="_blank" >10.1177/0144739418770488</a>

Result language
angličtina
Original language name
Comparative analysis of the on job training for tax officials in V4 countries
Original language description
The goal of this paper is to provide a comparative account of tax administration training systems in V4 countries. We also compare their structure to basic training principles, such as those set out by the Intra-European Organisation of Tax Administrations. Because of limited data availability we concentrated on basic characteristics, not on performance indicators. The goal is not only a simple comparative analysis, but also to search for any obvious lapses in good international practice, to try to assess to what extent the organisation of training may account for the relatively poor tax administration system results. The data clearly show that in the V4 region the content of the tax administration training system aims to follow good international practice, specified by the Intra-European Organisation of Tax Administrations. The training systems are similar and offer almost fully compulsory vocational training, and good possibilities for specialised training. All four countries have specialist institutions for tax administration training. The most visible gap is the very limited link between tax administration training and university level training in the Czech Republic and Slovakia.
Czech name
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Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50602 - Public administration

Project
<a href="/en/project/GA16-13119S" target="_blank" >GA16-13119S: Performance management in public administration - theory vs. practices in the Czech Republic and other CEE countries</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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