| Attributes | Values |
|---|
| rdf:type
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| Description
| - Public finance system affect all subjects of the national economy but in various ways. All these entities have different preferences and expectations from the public budgeting system. These preferences and expectations differentiate depending on which side of the public budgets these subjects are situated – if they represent tax payers to the public budgets, or, conversely, they are receivers from public funds. Tax relations represent the most important fiscal relationship between public administrative and other subjects. All societies should care about effective economy and the lawful functioning of public administrative systems. This essential requirement is fulfilled with performance measures which are based on so called „3E“ principles – Economy, Effectiveness and Efficiency. The aim of this paper is to identify the relationship between taxes and the performance of public administration institutions, based on tax relations analysis of all subjects participating in the collection and use of taxes. The findings in the research indicate taxation as a possible weakness in the performance of public administration. The authors see the reason in the lack of the same ideas from stakeholders to meet with the requirements of economy, efficiency and effectiveness.
- Public finance system affect all subjects of the national economy but in various ways. All these entities have different preferences and expectations from the public budgeting system. These preferences and expectations differentiate depending on which side of the public budgets these subjects are situated – if they represent tax payers to the public budgets, or, conversely, they are receivers from public funds. Tax relations represent the most important fiscal relationship between public administrative and other subjects. All societies should care about effective economy and the lawful functioning of public administrative systems. This essential requirement is fulfilled with performance measures which are based on so called „3E“ principles – Economy, Effectiveness and Efficiency. The aim of this paper is to identify the relationship between taxes and the performance of public administration institutions, based on tax relations analysis of all subjects participating in the collection and use of taxes. The findings in the research indicate taxation as a possible weakness in the performance of public administration. The authors see the reason in the lack of the same ideas from stakeholders to meet with the requirements of economy, efficiency and effectiveness. (en)
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| Title
| - Performance of Public Administration from the Perspective of Tax Relations: Czech Case
- Performance of Public Administration from the Perspective of Tax Relations: Czech Case (en)
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| skos:prefLabel
| - Performance of Public Administration from the Perspective of Tax Relations: Czech Case
- Performance of Public Administration from the Perspective of Tax Relations: Czech Case (en)
|
| skos:notation
| - RIV/70883521:28120/12:43868586!RIV13-MSM-28120___
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
| |
| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
| |
| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
| |
| http://linked.open...ai/riv/idVysledku
| - RIV/70883521:28120/12:43868586
|
| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - Performance, taxes, public administration, effectiveness, economy, efficiency (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
| |
| http://linked.open...i/riv/mistoVydani
| |
| http://linked.open...i/riv/nazevZdroje
| - Proceedings of the 6th WSEAS International Conference on Business Administration (ICBA 12)
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| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| - Otrusinová, Milana
- Pastuszková, Eliška
- Kuderová, Eva
|
| http://linked.open...vavai/riv/typAkce
| |
| http://linked.open.../riv/zahajeniAkce
| |
| issn
| |
| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| |
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
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