Impact assessment of Public Relations in the Fiscal Control Management of the National Agency for Fiscal Administration

Authors

  • Daniela Harangus Faculty of Economics, "Aurel Vlaicu" University of Arad, Romania
  • Dana-CodruÅ£a Dudă-Dăianu Faculty of Economics, University “Tibiscus” of TimiÅŸoara, Romania

Abstract

The present study examines the role of public relations as a socio-economic tool of persuasion and educating taxpayers of their civic responsibility to honor fair tax obligations. We propose solutions for improving and restructuring the fiscal control management by diversifying and expanding the range of the instrument constant communication/ public relations and increasing their efficiency in the National Agency for Fiscal Administration, diversifying forms of public communication. The proposed work aims to fill a niche in tax audit work of taxpayers to be felt in practice equitable collection of taxes.

References

Campbell, J. L (1996). An Institutional Analysis of Fiscal Reform in Post communist Europe, in: Theory and Society, 1996, Vol. 25, N 1, pp.45–84

Chernick, H., Reschovsky, A. (1990). The Taxation of the Poor in: The Journal of Human Resources, 1990, Vol. 25, N 4, pp.712–735.

Jacobs, D., Helms, R. (2001). Racial Politics and Redistribution: Isolating the Contingent Influence of Civil Rights, Riots, and Crime on Tax Progressivity in: Social Forces, Vol.80, pp.91–121.

Leroy, M. (2009). Sociopolitical Issues for a Dialogue with Economists. in: Socio-logos Revue, http://socio-logos.revues.org/document.html

Statistical data from The National Agency for Fiscal Administration (2005-2011)

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Published

2013-04-26

Issue

Vol. 19 No. 2 (2013): J of Economics & Business

Section

Articles