PL EN


2007 | Sp. ed | May 07 | 76-81
Article title

Fiscal System Quality Indicators and Measurements

Authors
Title variants
Languages of publication
PL
Abstracts
EN
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.
Year
Volume
Issue
Pages
76-81
Physical description
Document type
ARTICLE
Contributors
author
  • B. Walczak, Uniwersytet Szczecinski, al. Jednosci Narodowej 22a, 70-453 Szczecin, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
07PLAAAA03236697
YADDA identifier
bwmeta1.element.cede66e4-2ea0-3fe1-b38f-03ebf06d2213
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