Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.

Die Arbeit geht der Frage nach, ob man die Steuerverwaltung in Polen als europäische Verwaltung bezeichnen kann. Es werden drei Aspekte vertiefend untersucht: 1.Verortung der polnischen Steuerverwaltung in der OECD und ausgewählten Nicht-OECD-Ländern mittels einer Clusteranalyse auf Grundlage verschiedener Daten zum Aufbau, Aufgabenprofil und zur Performanz unter gleichzeitiger Beachtung der möglichen Abzeichnung eines europäischen Steuerverwaltungsraums; 2.Verbreitung des CAF in den Steuerverwaltungen der MOE-8, insbesondere in Polen, als vom EUPAN unterstütztes Qualitätsmanagementsystem, das geeignet erscheint, die Entstehung eines gemeinsamen europäischen Qualitätsverständnisses zu fördern; 3.Wahrnehmung der polnischen Steuerverwaltung durch deutsche Finanzbeamte erhoben mit Hilfe eines semantischen Differentials. Die Clusteranalyse ergibt keinen Hinweis auf einen einheitlichen europäischen Steuerverwaltungsraum in Abgrenzung von den übrigen einbezogenen Staaten. Polen fällt nicht als Ausreißer auf und weist Ähnlichkeiten zu anderen europäischen Ländern auf. In Steuerverwaltungen lässt sich das CAF so gut wie gar nicht finden. Polen bildet in der Hinsicht eine Ausnahme. Allerdings befindet sich die polnische Steuerverwaltung auf einem europäischen Weg, den andere Sektoren der Verwaltung (auch in MOE-8) bereits vielfach beschritten haben. Aus der Untersuchung des Images der polnischen Steuerverwaltung bei deutschen Finanzbeamten geht die Abwesenheit starker negativer Stereotype hervor. Die Einschätzungen sind sehr zurückhaltend in der Nähe des Mittelwertes zwischen den beiden Polen des semantischen Differentials. Das vorläufige Ergebnis lautet: Die Steuerverwaltung in Polen ist eine europäische Verwaltung. / This thesis discusses the question, if the Polish tax administration can be called a European administration. Three aspects are analysed: 1.Placement of the Polish tax administration among OECD and selected non-OECD countries by means of a cluster analysis based on various data concerning structure, tasks and performance with special attention to the emergence of a European administrative space of tax administrations; 2.Spread of the CAF among the tax administrations of CEE-8, especially in Poland, as quality management system supported by the EUPAN, that seems suitable to enhance the emergence of a common European unterstanding of quality; 3.Perception of the Polish tax administration by German tax collectors gathered with a semantic differential. The cluster analysis does not hint at a uniform European administrative space of tax administrations separated from the other included countries. Poland does not stand out as an outlier and shows similarities to other European countries. Hardly can the CAF be found in tax administrations. Poland is an exception. But the Polish tax administration is on a European path, which the other sectors of administration (also in CEE-8) have already followed in many cases. The absence of strong negative stereotypes among German tax collectors is a result of the analysis of the image of the Polish tax administration. The assessment is diffident near the mean value between the two poles of the semantic differential. The preliminary result is: The Polish tax administration is a European administration.

Department of worship public and industry for the purpose of worshiping their ancestors and the establishment of an independent property of the original in Mainland China, prevalent in Taiwan, while Taiwan civil habits. Because of the economic, social structure has evolved from an agricultural society to the social patterns of industry and commerce, interpersonal gradually alienated, weak, and due to age, by multi-generational inheritance, to send the identity of the next member of the increasingly vague, complex, so that to send human competition for worship production action, the meaning of sacrifice public sector to set up gradually lost. Due to sacrifice the particularity of the public sector within the public owners, members of crime in the administrator or send personal gain map take illicit profits, fame and fortune of the heart to fight for the assets held, and other issues, External: their legal rights and obligations of civil, judicial and administrative departments have different views, and therefore resulted in numerous controversies, government to actively address the ritual of public sacrifice public sector long years of problems, in 1997, was promulgated "Professions Ordinance, planning the entire clean-up project schedule, except for taxes, the competent authority is still lack of supporting. in this study, secondary data analysis and questionnaires as the main research methods, analysis worship public and industry clean-up the causes and impact of hard, and tax officials on the implementation of the ancient worship Professions Ordinance successful and able to solve the economic efficiency of tax administration, tax equity and land use the troubled expectations. Sacrifice public sector owners of non-tax professionals do not quite understand, to declare the type and tax implications, therefore, to collect scholars' sacrifice the particularity of the public sector and the relevant provisions of the tax law analysis, to be the table lists the legal persons, juridical association with the sacrifice of public sector legal establishment of the legal basis for the purpose of legal nature, and real estate approach for worship public industry to canzhuo , will legal forms and illegal forms of worship the public sector, tax concessions or not, a comparative analysis, the public owners to easily compare, but its declaration of substantial benefit. Another of this thesis study found that tax officials for the implementation of the Ordinance of the sacrifice to the public and industry, it is helpful to the simplification of tax administration, tax equity goals and enhance the land use of economic efficiency, but want to reach the aforementioned goals, depends on the completion of the worship the reporting and registration of public sector jobs, not yet required to complete the declaration and other related job assessment, remains to be the financial sector this sacrifice the particularity of the public sector be deliberated.

The purpose of this dissertation is to analyze how managerial discretion is influenced by the environment and, thereby, increase the theoretical knowledge of the concept. Hambrick and Finkelstein (1987) introduced environment as a level affecting managerial discretion. However, the authors only discussed it in an industry context. Moreover, in this dissertation we developed the environmental level by adding two more contexts. Thereby, a theoretical input –and output model were created. These include three environmental sublevels: Industry characteristics, public sector and transition economy. The analysis is under a strategic perspective, which defines top managers’ discretion as the latitude of strategic actions. Hence, managerial discretion varies in the scope of available actions influenced by environmental factors. To fulfill the purpose of this dissertation, the methodical approach is a case-study. Thus, the data consists of interviews, observations and public documents collected in a governmental organization. The findings have shown that a dynamic environment, such as a country undergoing a transition, provides context-specific factors affecting the degree of managerial discretion. Context-specific factors, such as powerful outside forces and quasi-legal constraints can increase and/or decrease the degree of top managers’ degree of discretion. The conclusion summarizesthe findings of how the different factors within each sublevel, affect the degree of managerial discretion. Moreover, the conclusion also contains the contributions of this dissertation. Firstly, the study contributes to the theory of managerial discretion, by introducing context specific factors within the public sector and a transition economy. Secondly, the study enhances the empirical knowledge about the concept, by providing new empirical evidence of managerial discretion. Finally, the results of this dissertation can help policy makers as guidelines when implementing policies. Recommendations for future research include adding the governance perspective, and/or conducting a comparison research with different organizations/contexts.

Currently two direct control forms of taxpayers - the taxable investigation and taxable inspection - are applied in Lithuania. How the taxpayers calculate, declare and pay taxes is analyzed and verified during the taxable investigation and taxable inspection. During the taxable investigation is determined whether the taxable inspection will be laid or not. Taxable investigation and taxable inspection are two different forms of taxable control. The taxable inspection is more formal and stricter procedure where the tax administrator follows the law and verifies the correctness of calculated, declared and paid taxes. When law violations are determined, the additional taxes and economical sanctions will be applied. The taxable investigation is the supervision and analysis of taxpayers’ activity, as well collection of additional information, related with the activity of the taxpayer.

Baigiamojo darbo temos aktualumą pagrindžia tai, jog valstybėje siekiant efektyvios bei sėkmingos mokesčių sistemos funkcionavimo, būtina ne tik teisės aktų pagrindu nustatyti mokesčius ir jų administravimą, tačiau taip pat ne mažiau svarbu tinkamai, racionaliai, atsižvelgiant į realią šalies ekonomikos būklę suplanuoti įplaukas į biudžetą. Šis baigiamasis darbas yra skirtas mokesčių paskirstymo į biudžetus bei fondus problemų analizei bei galimų šių problemų sprendimo variantų paieškai. Atitinkamai šiame darbe nagrinėjama mokesčių, jų administravimo, biudžeto, jo sistemos ir struktūros, fondų sąvokos, administruojamų mokesčių reikšmė biudžetų ir fondų įplaukoms, Lietuvos mokesčių administravimo ypatumų įtaka mokestinių pajamų surinkimui, atskirų mokesčių paskirstymo į biudžetus ir fondus ypatumai. Siekiant nuoseklaus iškelto tikslo siekimo, darbe, visų pirma, apibrėžiama mokesčių administravimo reikšmė biudžetų ir fondų įplaukoms, išnagrinėjama Lietuvos biudžeto sistema ir jos struktūra, aptariamos biudžetų ir nebiudžetinių fondų rūšys, o po to pateikiama atskirų mokesčių paskirstymo į valstybės biudžetą ir savivaldybių biudžetus ypatumų analizė. Atlikus teisės aktų, mokslinės literatūros bei Valstybinės mokesčių inspekcijos darbo rezultatų analizę, darbo pabaigoje prieita išvados, jog reformuojant esamus mokesčius, taupant ir efektyviai bei tikslingai panaudojant biudžeto lėšas galima būtų gerokai sumažinti mokesčių naštą, padidinti biudžeto pajamas ir pasiekti... [to full text] / The urgency of the theme the graduate thesis is based on presumption that seeking for efficient and successful functioning of tax system in the state it is necessary not only to establish taxes and administration therefore on the ground of legitimate acts, but also to plan duly and rationally the budget revenue taking a real state of country economy into consideration. The present graduate thesis is intended for making an analysis of problems related to appropriation of taxes into budgets and funds, and for search of possible variants to solve the problems. Thus the thesis contains examination of concepts such as taxes, administration thereof, budget, systems and structures thereof, funds, importance of being administrated taxes for proceeds to budgets and funds, influence of peculiarities of Lithuanian tax administration on collection of tax revenue, peculiarities of appropriation of individual tax to budgets and funds. In order to attain the sustained objective first of all the importance of tax administration in respect of budget and funds revenues is to be defined, the Lithuanian budget system and its structure is to be examined, types of budget and non-budget funds are to be discussed, then an analysis of peculiarities of appropriation of individual taxes into state budgets and municipal budgets is to be provided. Having made an analysis of legitimate act, research sources and results of activities of the State Tax Inspectorate, a conclusion is given in the end of the... [to full text]

Darbo tikslas – nustatyti mokesčių administravimo muitinėje teisinio reglamentavimo poveikį muitinės administruojamų mokesčių surinkimui, nustatyti ir išanalizuoti aktualiausias mokesčių administravimo muitinėje problemas ir surasti tų problemų sprendimo būdus. Lietuvos muitinė yra atsakinga už jos kompetencijai priklausančių mokesčių – muitų, akcizų ir pridėtinės vertės mokesčio teisingą apskaičiavimą, įregistravimą, apskaitymą, surinkimą, kontrolę ir pervedimą į Valstybės iždą. Muitinei pavesta išskirtinė funkcija – užtikrinti, kad būtų laikomasi tarptautinę prekybą reglamentuojančių įstatymų ir kitų teisės aktų, bei surinkti nustatytus importo ir eksporto muitus ir mokesčius, efektyviai taikant muitinės priežiūros priemones. Muitinės administruojamų mokesčių, jų įregistravimo, surinkimo ir išieškojimo teisinis reglamentavimas yra sudėtingas procesas ir mažai nagrinėtas teisinėje literatūroje. Darbe analizuojamos mokesčių funkcijos ir reikšmė, mokesčių administravimo samprata ir principai, nustatytas jų įtvirtinimas teis��s normomis, atskleisti ir išnagrinėti svarbiausi mokesčių administravimo muitinėje teisinio reglamentavimo pokyčiai Lietuvai įstojus į ES, jų įtaka mokesčių surinkimui ir išieškojimui, bei muitinės indėliui į valstybės biudžetą. Taip pat atliktas muitinės administruojamų mokesčių statistinis tyrimas, nustatytos ir aiškinamos mokesčių pokyčių priežastys teisiniu aspektu. Atlikus verslininkų apklausą anketiniu būdu, nustatytos pagrindinės problemos... [toliau žr. visą tekstą] / The purpose of this work is to assess the influence of legal regulation of tax administration in customs on collection of taxes administered by customs, to determine and analyze the most relevant problems of tax administration in customs and to find solutions of these problems. Lithuanian customs is responsible for correct calculation, registration, accounting, collecting, control of taxes, which are in its competence, i.e., custom duties, excise duties and value added tax. It is also responsible for transferring these taxes into the Treasury. Customs is assign with special function, i.e., to ensure that there is observed the law and other legislation, which finetune international trade, and to collect fixed import and export duties and levies, while effectively practicing customs maintenance aids. Legal regulation of taxes’ that are administered by customs registration, collection and ingathering is complex process and it is poorly analyzed in legal literature. In this work there is analyzed taxes’ function and significance, the conception and principles of tax administration, there is determined its assessment by legal norms, there is disclosed and analyzed the most important changes of legal regulation of tax administration in customs that occur after Lithuania joined EU, its influence on taxes collection and ingathering and on customs’ contribution to state budget. There was also conducted statistical research about taxes, administered by customs, there was determined... [to full text]

Magistro darbo tyrimo tikslas – įvertinti mokesčių inspekcijos galimybes skatinti smulkaus ir vidutinio verslo plėtrą bei konkurencingumo augimą. Baigiamąjį darbą sudaro dvi dalys: teorinė ir praktinė. Pirmojoje dalyje apţvelgta mokesčių inspekcijos struktūra, funkcijos, veiklos strategija, atlikta darbo organizavimo ir administruojamų mokesčių apţvalga, identifikuotos smulkaus ir vidutiniojo verslo skatinimo kryptys. Praktinėje dalyje pateikiami susisteminti anketinės smulkaus ir vidutiniojo verslo atstovų ir mokesčių inspekcijos specialistų apklausų duomenys. Praktinio tyrimo duomenų analizė leido suformuoti išvadas apie esmines mokesčių administravimo kaitos galimybes, įtakojant smulkaus ir vidutiniojo verslo plėtrą ir pateikti pasiūlymus šiam verslui skatinti. / The aim of this master’s paper – to assess the tax inspectorate possibility to participate in the promotion of small and medium business development and competitiveness growth. The final work consists of two parts: theoretical and practical. The theoretical part describes the tax inspectorate‗s structure, functions, strategy, reviews work organization and administered taxes, identifies the small and medium business promotion and development trends. The structured results of questionnaire survey the small and medium business leaders and tax inspectorate‗s specialists are presented in the practical part. Practical data analysis allowed forming conclusions about the possibilities of fundamental changes in the tax administration for increasing its influence on small and medium business development and make suggestions for the business stimulation.

Zugleich: Diss. Bochum, 2008. / Literaturverz.

Le Liban, malgré les années de crise, s’obstine à vouloir construire sa modernité, qui repose notamment sur des finances et une fiscalité saines. Ce pays a besoin, plus que jamais, d’optimiser ses recettes fiscales. Entreprise qui passe nécessairement par l’institution d’un système fiscal évolué et par une structure administrative capable de gérer ce système. La thèse propose d’optimiser lesdites recettes selon un processus technique agissant à travers deux axes principaux. Dans une première partie, nous étudions le système fiscal libanais pour évaluer sa pertinence et sa capacité à résoudre la problématique concernée ; nous suscitons des réflexions sur les solutions envisageables pour reformer ce système. Dans une seconde partie, nous évaluons les aspects positifs et négatifs de l’administration fiscale libanaise, dispositif clé dans la gestion du système d’imposition et de mobilisation des ressources fiscales. Nos travaux nous ont conduit à un diagnostic de ce système et de son administration qui se révèlent sensibles à plusieurs facteurs. En premier lieu l’ouverture économique du Liban sur le monde l’a exposé aux effets de la crise financière mondiale ; la société libanaise a subi l’impact des transformations structurelles, comme la mondialisation des échanges et l’intrusion des nouvelles technologies de l’information et de la communication. En second lieu, nous avons constaté et déploré l’inefficacité de l’administration fiscale libanaise en matière de gouvernance et plus particulièrement de recouvrement. Nous avons également souligné l’effet nocif des faibles relations entre l’administration et les contribuables et son impact négatif sur les recettes fiscales. / Despite many years of unrest, Lebanon insists on building its modernity, which is largely based on sound tax system and tax administration. Based on the significant contribution of tax revenues to Lebanon total revenues (more than 70 percent), improving tax performance has become a necessity to settle the public debt and its servicing, and to satisfy new demands. The thesis proposes to optimize such revenues in a technical process acting through two main axes. In a first part, the Lebanese tax system has been evaluated in order to assess its relevance and ability to solve the raised issue; reflections on options to reform the system have been generated. The second part evaluates the positive and negative aspects of the Lebanese tax administration, a key device in the mobilization of tax revenues. Our research leads to a diagnosis of the system and its administration, which are sensitive to several factors. First, Lebanon is not immune to the global financial turmoil due to its economic openness to the external world. These challenges urge the Lebanese government more than anytime else to retain its current revenues as well as search for additional funds. Second, this thesis suggests that raising taxes in Lebanon might be hampered by poor public governance, and that the Lebanese government must undertake significant tax reform programs if they are to lift the essential additional tax revenues. Evidently, a strong commitment has been shown during the last decade to implement tax reforms, which are considered as crucial foremost steps to improve governance quality. However, despite the remarkable accomplishments, a great deal needs to be achieved by the Lebanese government.