Suchergebnisse

The objective of the article is to present the qualitative research of the perceptions of ethical problems in Lithuanian tax administration from the point of view of both taxpayers and tax administrators. A questionnaire reflecting the statements of the Ethics Code has been designed. A group of taxpayers and a group of tax experts filled the questionnaire reporting their evaluation of practical implementation of the principles of tax administrator's ethical conduct. The questionnaire has been supplemented by personal in-depth interviews to find out the perceptions of what rules of ethical behavior might have been broken in the process of tax collection. Results indicate that taxpayers are less critical in evaluating ethical behavior of tax administrators than tax administrators evaluate themselves. Tax administrators are harsher in judging the ethical behavior of their colleagues and themselves. They also have more proposals to improve co-operation between taxpayers and tax administrators. ; Rinkos ekonomikos sąlygomis visuomenėje padidėja poreikis sukurti ne tik profesionalų, bet ir etišką viešąjį administravimą. Etikos problemų atsiranda, kai valstybės tarnautojo arba mokesčių mokėtojo elgesys neatitinka etiško elgesio normų. Neetiškas elgesys neretai siejasi su korupcija, o korupcija mažina pasitikėjimą demokratija, valstybe, stabdo ekonominį augimą. Įtampa mokesčių administravime atsiranda dėl skirtingų mokesčio administratoriaus ir mokesčių mokėtojo motyvų ir tikslų mokesčių administravimo procese. Iš vienos pusės, mokesčių administratorius yra įpareigotas surinkti į valstybės biudžetą maksimalų kiekį mokestinių pajamų. Iš kitos pusės, mokesčių mokėtojas siekia padidinti savo naudą mokėdamas minimalią mokesčių sumą. Abi pusės siekdamos priešingų tikslų negali peržengti legalumo ir etiško elgesio ribos. Straipsnio tikslas yra pristatyti kokybinį tyrimą apie etikos problemų egzistavimo Lietuvos mokesčių administravime percepciją. Buvo parinktos dvi ekspertų grupės: mokesčių administratorių ir mokesčių mokėtojų grupė.Abi grupės atsakė į klausimus, susijusius su galimais etikos pažeidimais mokesčių administravime. Taip pat abi grupės įvertino etiško elgesio principų, institutiškai įtvirtintų Etikos kodekse, įgyvendinimą praktikoje. Rezultatai rodo, kad mokesčių administratoriai kritiškiau vertina etiško elgesio įgyvendinimą praktikoje nei mokesčių mokėtojai. Tokį rezultatą galima paaiškinti mažesniu mokesčių mokėtojų susipažinimu su etiško elgesio principais bei didesniu nepasitenkinimu mokesčių sistema apskritai, o ne mokesčių administratoriaus elgesiu mokesčių surinkimo procese. Tyrimo išvadas reikėtų vertinti atsargiai dėl mažos tyrimo apimties ir patogumo principu parinktų ekspertų grupių.

"Serial no. 109-35." ; Shipping list no.: 2005-0237-P. ; Distributed to some depository libraries in microfiche. ; Mode of access: Internet.

"May 1993." ; "B-253059"--P. [1]. ; "GAO/GGD-93-102FS." ; Cover title. ; Includes bibliographical references. ; Mode of access: Internet.

Because of the severity of the situation resulting from delayed and partial property tax collections in recent years, various tax commissions, federal agencies, civic leagues, tax associations, and private bureaus instituted investigations seeking a remedy. One of the conclusions generally reached by investigators of property tax delinquency throughout the country has been that much of tax arrears can be attributed to "the methods that are ordinarily employed in collection." Specifically the phases of property tax collection methods which have been impugned as being conducive to delinquency are: a legal procedure neither carefully devised with the purpose of requiring prompt payment nor designed to meet the strain placed upon it by the economic depression; elective officials whose lack of competence and whose subservience to political influences serve to make them tax receivers instead of tax collectors; lack of efficient, modern methods of billing taxpayers and sending tax notices, of recording receipts, and handling office routine; failure to adjust the tax calendar so that the time and manner of payment is best suited to the convenience of taxpayers and the needs of government; the delay involved in the long period of time elapsing between assessment of property, the date of delinquency, and the enforcement of collection; the ineffectualness of penalties to promote prompt tax payments; the difficulty of obtaining a valid title to tax-reverted property; and the mistaken legislative and administrative leniency to delinquent taxpayers which often has weakened the effectiveness of enforcement. The following discussion of legal and administrative machinery for property tax collection in Washington should be viewed in the light of these criticisms, although all of them are not pertinent in this state.

"Serial 104-68"--Volume 4. ; "Serial 104-51"--Volume 3. ; "Serial 104-28"--[Volume 1]. ; Shipping list number: 96-0150-P ([volume 1]), 97-0051-P (volume 3), 97-0218-P (volume 4). ; Distributed to some depository libraries in microfiche. ; "Second session . July 18, 1996 . July 31, 1996"--Volume 4. ; "Second session . April 24; May 1, 1996"--Volume 3. ; "Second session . March 20 and 27, 1996"--Volume 2. ; "June 6, 7, and 8, 1995"--[Volume 1]. ; Includes bibliographical references. ; v. 3. Impact on small business of replacing the federal income tax; impact on state and local governments and tax-exempt entities of replacing the federal income tax -- v. 4. Impact on international competitiveness of replacing the federal income tax; impact of replacing the federal income tax on manufacturing and energy and natural resources. ; Mode of access: Internet.

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country