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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

<a href="/cs/project/GA16-13119S" target="_blank" >GA16-13119S: Řízení výkonnosti ve veřejné správě - teorie vs. praxe v České republice a v jiných zemích střední a východní Evropy</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Teaching Public Administration

ISSN

0144-7394

e-ISSN

2047-8720

Svazek periodika

37

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CA - Kanada

Počet stran výsledku

9

Strana od-do

3-11

Kód UT WoS článku

000459774500001

EID výsledku v databázi Scopus

2-s2.0-85046656017