PERFORMANCE IMPROVEMENTS OF TAX AND CUSTOMS AUTHORITIES. CASE STUDY: LATVIA

被引:1
作者
Petersone, Mara [1 ]
Ketners, Karlis [2 ]
机构
[1] Riga Tech Univ, Dept Customs & Taxes, Fac Engn Econ & Management, Kalnciema 6, LV-1048 Riga, Latvia
[2] BA Sch Business & Finance, Dept Finance, K Valdemara 161, LV-1013 Riga, Latvia
来源
9TH INTERNATIONAL SCIENTIFIC CONFERENCE - BUSINESS AND MANAGEMENT 2016 | 2016年
关键词
New public management; performance; public administration; performance indicators; process management; state revenue service;
D O I
10.3846/bm.2016.01
中图分类号
F [经济];
学科分类号
02 ;
摘要
The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activities of SRS and could be practically implemented at SRS.
引用
收藏
页数:9
相关论文
共 19 条
[1]   Estimating Tax Agency Efficiency [J].
Alm, James ;
Duncan, Denvil .
PUBLIC BUDGETING AND FINANCE, 2014, 34 (03) :92-110
[2]  
[Anonymous], 2012, LATVIAN FACTS
[3]  
Cerniute R., 2010, PUBLIC POLICY ADMIN, V31, P63
[4]  
Drucker P.F., 1993, Management: Tasks, responsibilities, practices
[5]  
European Commission - Taxation and Customs Union, 2007, FISC FIELD SEL PATH
[6]   Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements' [J].
Ferry, Laurence ;
Eckersley, Peter .
PUBLIC MONEY & MANAGEMENT, 2015, 35 (03) :203-210
[7]  
Filipovica N, 2007, 4TH INTERNATIONAL SCIENTIFIC CONFERENCE BUSINESS AND MANAGEMENT'2006/THE 14TH INTERNATIONAL SCIENTIFIC CONFERENCE ENTERPRISE MANAGEMENT: DIAGNOSIS, STRATEGY, EFFICIENCY, P89
[8]  
Klavina S., 2003, BUDGET REFORMS STATE
[9]  
OECD, 2015, TAX ADM 2013 COMP IN
[10]  
OECD, 1997, SEARCH RES PERF MEAS