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INSTITUTIONAL CHANGE AS A STRATEGIC OPTION IN THE ACTIVITY OF THE STATE TAX SERVICE
Authors: Igor TURCANU
Number of views: 208
The latest processes, which take place in
the socio-economic and political system of the
country, determine the State Tax Service to be
much more transparent and dynamic in its activity.
Transparency and dynamism is conditioned,
in particular, by legal entities, who want to
develop partnership relations with the State Tax
Service by establishing a constructive dialogue,
by implementing the voluntary compliance mechanism,
by popularizing the existing tax legislation
in the field. The change of attitude is necessary
both for the internal and external environment
of the public institution, considering
that the taxpayers are targeted. Thus, the process
of change, within the State Tax Service, can
be carried out by the institutional management,
using different approaches, depending on
the premises from which these changes start.
From this perspective, this article comes with
some suggestions and recommendations on improving
the tax mechanism through the change
management.