Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
ISSN-Versión Impresa 0798-1406 / ISSN-Versión on line 2542-3185Depósito legal pp
197402ZU34
ppi 201502ZU4645
Vol.40 N° 72
Enero
Junio
2022
Recibido el 01/11/2021 Aceptado el 30/12/2021
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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de Es tu dios Po lí ti cos y De re cho Pú bli co “Dr. Hum ber to J. La Ro che” (IEPDP) de la Fa-
cul tad de Cien cias Ju rí di cas y Po lí ti cas de la Uni ver si dad del Zu lia.
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Vol. 40, Nº 72 (2022), 410-422
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Tax administration in the context of
eective public administration: the case
Eastern European Countries
DOI: https://doi.org/10.46398/cuestpol.4072.23
Yevhenii Doiar *
Pavlo Liutikov **
Illia Skvirskyi ***
Yevgen Garmash ****
Serhiy Kuvakin *****
Abstract
The research is devoted to the problem of improving tax
administration in the context of eective public administration in
the case of Eastern Europe. After analyzing scientic approaches
to clarify the essence of tax administration in the public
administration system, it is proposed as a component of tax
administration in public administration, a systemic mechanism,
whose elements implement the guidelines and priorities of the state
program through complex organizational and administrative structures
and procedures, for the formation of centralized and decentralized nancial
resources on the basis of the integrity, punctuality and eciency of the tax
obligation by subjects of tax relations. The complex factors of economic and
geopolitical development are reected in trends and analytical indicators to
assess the eectiveness of tax administration (integrated indicator) through
the prism of the normalized performance coecients of its administration
and the work of tax inspections. As a conclusion on the basis of the
identied factors of subjective and objective inuences, a set of measures
has been proposed to improve tax administration in the context of public
administration within the framework of remote cooperation.
* PhD in Law, Doctoral Student of the Department of Administrative and Customs Law, University of
Customs and Finance, 2/4 Vladimir Vernadsky str., 49000, Dnipro, Ukraine. ORCID ID: https://orcid.
org/0000-0001-8500-8789
** D.Sc. in Law, Professor, Head of the Department of Administrative and Customs Law of the University
of Customs and Finance, 2/4 Vladimir Vernadsky str., 49000, Dnipro, Ukraine. ORCID ID: https://
orcid.org/0000-0001-6173-0128
*** D.Sc. in Law, Associate Professor, Professor of the Department of Administrative and Customs Law of
the University of Customs and Finance, 2/4 Vladimir Vernadsky str., 49000, Dnipro, Ukraine. ORCID
ID: https://orcid.org/0000-0002-0910-0636
**** PhD in Law, Vice-Rector for Academic Aairs University of Customs and Finance, 2/4 Vladimir
Vernadsky str., 49000, Dnipro, Ukraine. ORCID ID: https://orcid.org/0000-0002-3018-3499
***** PhD in Law, Associate Professor, Associate Professor of the Department of Administrative and
Customs Law, University of Customs and Finance, 2/4 Vladimir Vernadsky str., 49000, Dnipro,
Ukraine. ORCID ID: https://orcid.org/0000-0003-1032-6736
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CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 410-422
Keywords: public administration; tax administration; taxpayers;
Eastern Europe; administrative eciency.
La administración tributaria en el contexto de una
administración pública ecaz: el caso de Europa del Este
Resumen
La investigación se dedica al problema de la mejora de la administración
tributaria en el contexto de una administración pública ecaz en el caso de
Europa del Este. Después de analizar los enfoques cientícos para aclarar
la esencia de la administración tributaria en el sistema de administración
pública, se propone como un componente de administración tributaria
en la administración pública, un mecanismo sistémico, cuyos elementos
implementan las directrices y prioridades del programa estatal a través de
estructuras y procedimientos organizativos y administrativos complejos,
para la formación de recursos nancieros centralizados y descentralizados
sobre la base de la integridad, puntualidad y eciencia de la obligación
tributaria por sujetos de relaciones tributarias. Los factores complejos
de desarrollo económico y geopolítico se reejan en las tendencias y los
indicadores analíticos para evaluar la ecacia de la administración tributaria
(indicador integrado) a través del prisma de los coecientes de desempeño
normalizados de su administración y el trabajo de las inspecciones
tributarias. Como conclusion sobre la base de los factores identicados de
inuencias subjetivas y objetivas, se ha propuesto un conjunto de medidas
para mejorar la administración tributaria en el contexto de la administración
pública en el marco de la cooperación a distancia.
Palabras clave: administración pública; administración tributaria;
contribuyentes; Europa del este; ecacia administrativa.
Introduction
Sustainability of development and the crucial need to fulll state
functional responsibilities puts forward the need for constant nancial
support. Current trends in the world’s economies development, due
to pandemic operation conditions, have shown the complexity of the
formation and mobilization of such nancial resources. Generally accepted
fact of the key role in nancing state needs and ensuring the sustainability
of their development is the revenue in the taxes forms and fees, necessitates
the eective functioning of tax administration system, which is a means
412
Yevhenii Doiar, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash y Serhiy Kuvakin
Tax administration in the context of eective public administration:
the case Eastern European Countries
of forming the bulk of state nances and opportunities for eective scal
policy.
In such circumstances, ensuring sustainable economic development
of the state, strengthening its position in the world economic space, the
urgent issue is to provide budgets with tax revenues, while counteracting
the risks of declining production, reducing tax base, migration of taxpayers
to countries with more comfortable living conditions, deterioration of
tax supervision and control results, and, as a consequence, reducing tax
administration quality.
We believe that among possible mechanisms, methods, tools and levels
of public administration, key role belongs to the tax. Their development,
improvement measures and functional eciency of application should form
and implement a comprehensive program of country economic security,
ensuring the appropriate business activity level, investment attractiveness
and competitive conditions of economic entities. Such circumstances
necessitate revision and improvement of tax administration procedures
to modern economic challenges in the public administration system as a
complex process and relations system on the mobilization of tax revenues
in terms of completeness, timeliness, legality of taxpayers’ tax obligations.
1. Literature Review
Establishing tax administration role and importance in the system of state
public administration will be explored through the prism of understanding
the essence of «public administration» and «tax administration». Scientic
and theoretical digression of public administration determines a relatively
new scientic research direction, the rst attempts to explain which took
place in the 90s of last century.
Aucoin (1990), Alexander (2010) argued that public administration
should be considered from the perspective of operational and administrative
aspects of the public bodies functioning, including civil service, public
programs, and policies analysis, led by strategic planning, regulatory
assessment actions, interactions of the state and citizens, including lobbying
and business relations with state and municipal bodies.
This public administration understanding is a complex interaction of
state, municipal, non-commercial and mixed subjects, the common goal
of which is to meet social needs along with the full implementation of
public policy and goals. Gonta, Shkarlet and Dubyna (2016) deepen the
understanding of public administration statements essence on the need
to consider the socio-economic interests of such management relations
subjects (population, public funds and organizations, business entities).
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CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 410-422
Such relations are political in nature, combining the implementation
principles of state activity various spheres (types of policies).
It is impossible to disagree with the views of Sander and Marce (2017),
Helmuth and Gahvari (2000) that public government is inextricably linked
with public administration as a set of measures and tools to achieve public
goals and public interests on the platform of functioning government key
branches (legislative, executive, and judicial).
Based on the presented views, one’s own vision of public administration
is revealed through a system of joint eective public activity (a set of
objects led by public authorities) to ensure socio-economic development of
society in the historical country genesis features and public administration
functioning models.
Speaking about nancial support of public administration, we share
the position of Kosach, Holubchyk and Kurinska (2017) on the key role
of tax revenues sources provided by tax administration in this process. At
the same time, tax administration in terms of subjective composition and
content is an important structural element of public administration, as it
is endowed with the exceptional importance of public revenue generation
process and determined by the need to create an eective management
system (administration) of tax and fee mobilization.
Sander and Marce (2017) emphasize the participation of tax
administration in the structure of public government through the tax
administrators’ activities as subjects of public administration at all
territorial levels. Popelo et al., (2021) determines the tax administration
aliation to public administration by the activities of tax administrators,
aimed at the tax laws implementation and other legal acts of tax legislation.
Also, it is dicult to disagree with Shaposhnykov and Holovko (2019), who
defend the position of tax administration competence in providing specic
administrative services in the eld of tax relations.
The author’s team believes that tax administration is a component
of public administration, as well as a systemic mechanism, elements of
which implement state program guidelines and priorities through complex
organizational and managerial structures, regulations and procedures for
the formation of centralized and decentralized nancial resources on the
basis of tax obligation completeness, timeliness and eectiveness provided
by tax relations subjects.
The issue of measuring tax administration eectiveness in public
administration was studied by Dabla-Norris et al., (2019), Keen and
Slemrod (2017) and Crandall (2021), whose judgments can be systematized
in the following context. The analysis of tax administration eectiveness
allows to establish, rstly, tax processes quality related to tax revenues in
the structure of budget revenues at all levels, and secondly, quality of tax
institutions checkup based on established criteria and indicators.
414
Yevhenii Doiar, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash y Serhiy Kuvakin
Tax administration in the context of eective public administration:
the case Eastern European Countries
Modern society genesis requires a change in approaches to the
interaction of public administration and business entities on the principle
of «state for society». The need to ensure tax administration eectiveness
should be the main task and vector of each state public administration
to achieve established socio-economic goals of development. We believe
that such position should be the basis for improving tax administration to
achieve public administration goals and objectives.
2. Results
Eective public administration is determined by the eectiveness of its
structural components. Particular importance is attached to achieving an
increase in tax revenues against the background of high tax culture and tax
liability of economic entities in the tax administration context at the state
level. We defend the opinion that the eciency of tax administration realizes
the possibilities of economic processes public management, including by
establishing a relationship between the payer’s income and the amount of
taxes paid by him, managing the level of tax burden and more.
We believe that the eectiveness of tax administration is determined
by tax revenues growth against the background of minimizing the costs of
their administration, tax culture level and tax liability. We will choose these
criteria as a basis for studying the eciency level of tax administration in
the structure of public administration.
Methodology for determining the level of tax administration eciency
diers within the policy of each state, however, common in application is:
the number of taxpayers, the dynamics and level of tax revenues relative to
GDP, the status of tax arrears, the level of preferential taxation, etc. Using
ocial statistics from the European Commission, IOTA, ISORA we will
conduct a research of tax administration eectiveness in Eastern Europe by
assessing the tax revenues dynamics (Table 1).
Analyzing data in table 1, we note that during 2016-2019 in the economic
activities of all studied countries there were positive trends in the growth of
tax revenues. The best growth rates in 2019 compared to 2018 were shown
by Bulgaria (110.2%) and Romania (109.0%) against Hungary (106.1%).
Table 1. Rating of tax revenues dynamics of Eastern
European countries in 2016-2020
Indicator 2016 year 2017 year 2018 year 2019 year 2020 year
Bulgaria 14 170,4 15 410,5 16 810,9 18 526,4 18 026
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CUESTIONES POLÍTICAS
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Czechia 62 290,9 68 790,1 75 967,8 80 900,6 79 450
Hungary 45 551,3 48 229,7 50 268,8 53 344,3 51 038
Poland 146 632,3 163 740,0 179 267,9 191 864,1 193 514
Romania 45 331,5 48 471,2 54 865,3 59 806,0 58 762
Slovakia 26 923,7 28 805,3 30 602,5 32 518,4 31 888,5
Source: compiled by the authors based on information of the Statistics Service of the
European Union.
However, 2020 was a decline in business activity and the number of
taxpayers, rising unemployment and government support costs amid
pandemic economic conditions, which led to a decrease in tax revenues
compared to 2019 in all countries (Bulgaria - 2.7%, Czech Republic and
Romania - 1.8%, Hungary - 4.4%, Slovakia -2,0%), except Poland (increase
of 101%). Net tax collection by tax administrations averages 20-30% of
GDP.
Summarizing world experience of assessing tax administration
eectiveness, we will analyze the indicators of tax administration (Table 1)
and the eectiveness of tax control bodies selected for the studied countries
(Table 2).
Table 2, data analysis showed that the studied countries are characterized
by a positive trend not only in meeting tax revenues planned indicators,
but also exceeding the planned ones. According to the results of 2020,
the leader is Poland, whose planned indicator share was 105% against the
background of dicult economic conditions. The lowest rates in 2020 were
provided by Slovakia - 101.8%. The level of tax burden in Eastern Europe,
measured by determining the share of tax revenues in the GDP structure,
for the period under review is the highest in Hungary (38%), the lowest
value is typical for Romania (25.8%). Thus, the estimated data provide an
opportunity to assert the priority role of taxes and fees in the formation of
national income and necessitates the development of measures to improve
tax administration.
416
Yevhenii Doiar, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash y Serhiy Kuvakin
Tax administration in the context of eective public administration:
the case Eastern European Countries
Table 2. Assessment of tax administration scal eciency
in Eastern Europe in 2016-2020
Indicator 2018 year 2019 year 2020 year
Bulgaria
tax rate 103,6 102,4 103,2
tax burden ratio 30,0 30,3 29,7
∆ tax debt 6,3 6,8 7,3
Czechia
tax rate 102,6 103,1 102,8
tax burden ratio 36,0 35,9 36,9
∆ tax debt 6,0 5,8 6,2
Hungary
tax rate 102,6 103,0 102,4
tax burden ratio 39,2 38,0 36,9
∆ tax debt 6,2 5,9 6,8
Poland
tax rate 106,9 103,3 105,3
tax burden ratio 36,0 36,0 37,0
∆ tax debt 6,5 6,4 7,0
Romania
tax rate 104,4 104,8 104,2
tax burden ratio 26,8 26,8 26,9
∆ tax debt 7,6 7,8 8,3
Slovakia
tax rate 102,6 103,2 101,8
tax burden ratio 34,2 34,6 34,6
∆ tax debt 9,0 8,8 9,2
Source: compiled by the authors.
Thus, the estimated data provide an opportunity to assert the priority
role of taxes and fees in the national income formation and necessitates
the development of measures to improve tax administration. Assessing
the tax debt rate of these countries, there are ambiguous trends, which
are to reduce its amounts in 2019 (mostly -0.3% Hungary) compared to
2018 (except Bulgaria) and subsequent growth in 2020. The quarantine
conditions for business entities in the reporting year led to worsening the
ability of taxpayers to meet tax obligations.
Analyzing the data in table 3, the results of tax administrations are
ambiguous. In terms of administrative sta eciency in all countries, their
growth was noted - the volume of mobilized taxes per employee increased
against the background of declining taxpayers (mostly in the Czech Republic
417
CUESTIONES POLÍTICAS
Vol. 40 Nº 72 (2022): 410-422
- 0.21% and Slovakia - 0.15%). And although the declared growth rates are
insignicant, but in monetary terms, actual tax revenues are signicant.
In terms of optimizing operating costs in the studied period, there was an
increase in the workload level on administrative sta.
Table 3. Indicator analysis for assessing the eectiveness of
Eastern Europe tax administrations in 2018-2020
Indicator 2018 year 2019 year 2020 year
Bulgaria
employees performance 2,13 2,35 2,42
sta workload 0,52 0,53 0,55
change rate in the number of payers 1,08 1,14 1,03
Czechia
employees performance 4,88 5,31 5,53
sta workload 0,48 0,51 0,56
change rate in the number of payers 5,71 4,24 2,56
Hungary
employees performance 3,55 3,90 4,01
sta workload 0,48 0,50 0,54
change rate in the number of payers 1,03 1,01 0,7
Poland
employees performance 3,90 4,12 4,20
sta workload 0,79 0,77 0,80
change rate in the number of payers 1,05 1,01 1,02
Romania
employees performance 2,67 3,03 3,12
sta workload 0,06 0,06 0,06
change rate in the number of payers 2,3 3,0 3,4
Slovakia
employees performance 5,32 5,81 5,96
sta workload 0,25 0,28 0,31
change rate in the number of payers 4,8 6,1 5,4
Source: compiled by the authors
Summarizing the data in table 2 and 3, an integrated assessment of tax
administration eectiveness in Eastern Europe, according to the system of
declared indicators normalized values, is determined:
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Yevhenii Doiar, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash y Serhiy Kuvakin
Tax administration in the context of eective public administration:
the case Eastern European Countries
(1)
where l
m
- integrated assessment of tax administration eectiveness,
w
i
– indicators share of the i-th group in assessing tax administration
eectiveness.
The abstract value of integrated indicator should approach 100% (or
1) as a maximum level of administrative eciency on the way to ensuring
100% implementation level of the planned indicators of tax revenues
mobilization to the country’s budgets at all levels. Digital calculated data
are shown in Fig. 1.
Fig. 1. Integrated indicator dynamics of tax administration
eciency in Eastern Europe
Source: compiled by the authors based on information of the Statistics Service
of the European Union.
Presented in g. 1 data give grounds to claim that the eciency level of
studied countries tax administration is low. In particular, analyzed indicator
determines the tax revenues amount, which is provided by changing the
eciency of tax administration. As a result, summarizing the indicators of
2018-2020 in Eastern Europe, it was found that only Bulgaria and Romania
managed to increase the eciency of tax administration.
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CUESTIONES POLÍTICAS
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Pandemic, climate, demographic and technological changes in the
world, on the one hand, and close ties with people and business, large-
scale experience of tax administrations sta around the world, analytical
resources and data exchange, on the other hand, in 2020 set a new level of tax
administration policy, delegating to tax administrations new responsibilities
in the tax relations eld, dierent from the classic ones. New environment
has led to, and continues to require, wider introduction of digital services
and tax administration tools (new online channels, platforms for taxpayer
registration and VAT payment by digital services, IT systems integration
and data exchange with public administration sectors) to ensure nancial
sustainability of public administration in nancial decit conditions.
In our opinion, the complexity of today’s global challenges must
be overcome not only at the national but also at the global level. At the
same time, eective tax administration should be based on the principles
of tax certainty and tax awareness, increasing employment, reducing tax
inequalities among businesses, motivating compliance with tax laws,
stimulating investment and dealing with externalities and risks.
We believe that the key vectors for improving tax administration
eciency in Eastern Europe should be:
Further costs reduce associated with processing a huge amount of tax
information and data, tax returns, refunds, notications, applications,
processing bank payments, and also reduce costs of the payment provided
by taxpayers through digitalization. A possible tool and corresponding
innovation may be the function of taxpayers’ access to review their
information, declaration or payment obligations, including articial
intelligence and methods of processing hyper data sets.
Improving methods, estimation models and instant budget VAT
reimbursement and refund of overpaid taxes and fees, especially for legal
entities and individuals taxes, in conditions of constant lack of economic
entities nancial resources (VAT, personal taxation, income taxation, and
tourism payments).
Creating an environment of voluntary tax compliance through a wide
range of eective and easy to use channels of communication with taxpayers,
in particular, with a higher personalization degree for individuals and self-
service opportunities 24/7.
Strengthening and timeliness of tax debt collection through expanded
analytical research, improving strategies for taxpayers nancial recovery,
tax debt prevention, increasing the level of international cooperation in
minimizing it.
As part of improving tax administration of cross-border activities, tax
administrations should require digital platforms to collect information on
420
Yevhenii Doiar, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash y Serhiy Kuvakin
Tax administration in the context of eective public administration:
the case Eastern European Countries
income, received by taxpayers, transport and personal services, and report
information to tax authorities (compliance with tax obligations, providing
a consistent basis for business assistance and reporting information to
tax authorities). Also, according to the successful experience of Spain, it
is advisable to introduce tax residency electronic certicates, which will
create opportunities for processing paper forms of documents from other
countries, which are approved by physical signature and seal.
Increasing costs provided by tax administrations in the latest digital tools
to increase eciency by enhancing self-service, reducing the use of time-
consuming channels (chatbots, mobile applications, virtual tax agents) and,
in the future, the usage of cloud technologies for 3rd generation platforms
calculations (technologies, tools, ancillary processes, frameworks and
management, hosting services in the public cloud infrastructure).
Wider implementation and use of biometric information authentication,
unique to taxpayer, in order to strengthen the protection of their personal
information, as a result of introduction of single digital taxpayers’ numbers
register.
Strengthening customs, combating smuggling and illegal product
groups movement between countries. Improving the quality of tax crimes
investigations (money laundering, corruption, terrorism, that may threaten
strategic, political and economic public administration) by combating and
improving transparency, cooperation between government agencies, access
to international cooperation.
Minimization of tax disputes on the basis of constant increase of business
entities tax culture level.
We argue that eective tax administration, as an element of public
administration, and a high level of tax certainty for all tax relations subjects
will promote economic growth, encourage investment and increase the
level of competitiveness of Eastern European countries in general.
Conclusion
The eectiveness of public administration requires improving the quality
of tax administration, as a structural element and a means of national
budgets priority funding, directly determining the status of socio-economic
development. After analyzing tax administration conditions in Eastern
Europe, its low level of eciency was identied, as well as key reserves for
increasing budget revenues (reducing debt, strengthening ght against tax
oenses, improving tools and technologies of tax administration).
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The scientic and practical value of the study is determined by the
author’s interpretation of tax administration concept in the context of public
administration, key principles of eective tax administration, as well as
outlined ways to improve the quality of its implementation in the dominant
conditions of remote and customer-oriented service based on information
and digitalization software elements. Proposed measures should have a
positive impact on the tax administration results in countries, optimize costs
of its implementation, as well as increase the level of taxpayer’s personal
responsibility and strengthen its tax culture in the process of fullling tax
obligations.
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Esta revista fue editada en formato digital y publicada
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Vol.40 Nº 72