Hellenic Open University Conferences, International Conference on Business & Economics of the Hellenic Open University 2017

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The role and the importance of Independent Authority for Public Revenue (IAPR) in the increase of efficiency of Tax Administration
DEMETRIOS COMNENOS, Panagiotis Liargovas, ELENI KALAMARA, ATHANASIOS ANASTASIOU

##manager.scheduler.building##: Titania
##manager.scheduler.room##: Omiros
Date: 2017-04-22 11:00 AM – 01:00 PM
Last modified: 2017-04-11

Abstract


According to Law 4389/27-5-2016, a new tax phenomenon is shaped in our country. Independent Authority for Public Revenue (IAPR) is being established aiming the effectiveness and efficiency of Tax Administration and equitable treatment of taxable persons. IAPR aims to determine, certify and collect income taxes, customs and remaining public income. It enjoys functional, administrative and economic independence and it’s not controlled by governmental parts and institutions or other administrative authorities. Governments have faced a series of pressures that include: The need to deliver services more effectively and at a lower cost to citizens, as expenditure budgets decline,The need to address deficiencies in traditional procedures and structures that have come to be seen as too rigid to respond to the rapidly changing needs of the public and the challenges confronted by government in modern society,The pressure to adapt current business or private sector management practice to public sector institutions.The basic conditions for the effectiveness of tax administration are: The simplification and stabilization of tax legislationThe rearrangement of tax services and the planning of priorities for their adaptation in the tax legislationThe existence of necessary will for the realization of this reformation, so much from the side of political parties, and from the representatives of productive orders and the trade-union institutions of Ministry of FinanceThe necessary technical support so much in level of executives and employees, and in technological level (buildings, PC, software etc).  This research aims to present the role of newly established Independent Authority for Public Revenue (IAPR) in increasing the efficiency of Tax Administration. This means improvement of Central Service of Ministry of Finance and Public Economic Services in assessment and collection of taxes, improvement in quality and audits by enhancing the processes, improving the quality of services and strengthening the transparency. JEL: H29, H71, H83, F38 Words keys: Tax Administration, IAPR, efficiency, indicators of evaluation

Keywords


Tax Administration, IAPR, efficiency, indicators of evaluation

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