About: Performance of Public Administration from the Perspective of Tax Relations: Czech Case

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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)
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)
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___
http://linked.open...avai/predkladatel	Fakulta managementu a ekonomiky
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Pastuszková, Eliška Otrusinová, Milana Kuderová, Eva
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	158211
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/12:43868586
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Performance, taxes, public administration, effectiveness, economy, efficiency (en)
http://linked.open.../riv/klicoveSlovo	Performance efficiency public administration - inactivity - administrative Code economy - Moravian Jews - beer - holocaust - Prior brewery effectiveness taxes
http://linked.open...ontrolniKodProRIV	[24180DDEBE58]
http://linked.open...v/mistoKonaniAkce	Harvard, Cambridge
http://linked.open...i/riv/mistoVydani	Cambridge
http://linked.open...i/riv/nazevZdroje	Proceedings of the 6th WSEAS International Conference on Business Administration (ICBA 12)
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...UplatneniVysledku	2012
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Pastuszková, Eliška Kuderová, Eva
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2012-01-25 (xsd:date)
issn	1792-7331
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS press
https://schema.org/isbn	978-1-61804-066-4
http://localhost/t...ganizacniJednotka	28120
is http://linked.open...avai/riv/vysledek of	Performance of Public Administration from the Perspective of Tax Relations: Czech Case

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