Fiscal System Quality Indicators and Measurements
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The quality of the fiscal system could be determined as the degree of the realization of the fiscal function, in the scope of state budget's incomes and expenditures, considering some demands. Characteristics of the quality have measurable and non-measurable nature. These are especially the quality of the system; functioning, the control and the organization of the tax and insurance services, the quality of the administrative courts, profits and expenditures of the state budget. The identification of the quality characteristics and their measurements could contribute for reducing the gap between the quality offered by the fiscal system and the quality demanded by the micro enterprises. It could diminish the perceived fiscal burden, and be a useful tool in the reform of the system of the public finance.
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