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BULGAC, Corina, STRATULAT, Mihail. Efficiency of tax administration procedures. an essential condition in the europeanization process for the Republic of Moldova. In: ACROSS , 2022, nr. 6(1), pp. 68-77. ISSN -.
|Numărul 6(1) / 2022 / ISSN - /ISSNe 2602-1463|
This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in terms of streamlining the tax administration mechanism in the Republic of Moldova (Moldova) and the efficiency of tax administration procedures in the context of Europeanization, by implementing simple processes and transparence, based on IT solutions and risk-based planning, aimed at optimizing the costs of tax administration, as well as ensuring increased voluntary compliance, by improving collaborative relationships and respecting mutual commitments between SFS and taxpayers.
Tax Administration, local tax system, performance, efficiency, taxpayer, tax services