Does Public Administration Reach Sustainable Performance in the Sphere of Tax Relations?: Czech Case

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Does Public Administration Reach Sustainable Performance in the Sphere of Tax Relations?: Czech Case

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Does Public Administration Reach Sustainable Performance in the Sphere of Tax Relations?: Czech Case

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Rozvoj lidských zdrojů v oblasti výzkumu měření a řízení výkonnosti podniků, klastrů a regionů</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

9

Strana od-do

780-788

Název nakladatele

Khalid S. Soliman

Místo vydání

Vienna

Místo konání akce

Vienna

Datum konání akce

27. 6. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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