Does Public Administration Reach Sustainable Performance in the Sphere of Tax Relations?: Czech Case
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870427" target="_blank" >RIV/70883521:28120/13:43870427 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Does Public Administration Reach Sustainable Performance in the Sphere of Tax Relations?: Czech Case
Original language description
Tax relations represent the most important fiscal relationship between public administration and other subjects. All societies should care about effective economy and the lawful functioning of public administrative systems. But all entities they participate on the process of public choice have different preferences and expectations from the public budgeting system. These preferences and expectations differentiate depending on which side of the public budgets these subjects are situated ? if they represent tax payers to the public budgets, or, conversely, they are receivers from public funds. The aim of this paper is to find out whether public administration is able to reach performance in tax relations in the Czech Republic. The analysis uses performance measures which are based on so called ?3E? principles ? Economy, Effectiveness and Efficiency. The findings in the research indicate taxation as a possible weakness in the performance of public administration.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 21th IBIMA Conference on Vision 2020: Inovation Development Sustainability and Economic Growth
ISBN
978-0-9860419-0-7
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
780-788
Publisher name
Khalid S. Soliman
Place of publication
Vienna
Event location
Vienna
Event date
Jun 27, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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