scholarly journals STATE REGULATION ON THE PUBLIC-SERVICE ACTIVITIES OF THE STATE TAX OFFICE OF UKRAINE: TASKS AND FUNCTIONS

Law Bulletin ◽  
2019 ◽  
Vol 1 (11) ◽  
pp. 76-83
Author(s):  
D.V. Krylov
2016 ◽  
Vol 14 (3) ◽  
pp. 671-694
Author(s):  
Katja Drnovšek ◽  
Boštjan Brezovnik

Because of the public sector crisis, the role of the state in the provision of public service activities has been gradually changing ever since the 1980s, as the role of the financier in public infrastructure, as well as of the provider of public service activities, was increasingly being assumed by the private sector, while the state began to strengthen its role in the areas of regulation and supervision.With the involvement of the private sector in the so-called project financing of investments in construction of infrastructure and the consequent provision of public service activities, new and innovative forms of cooperation between the public and private sector (public-private partnership) have gradually been introduced as an addition to the already established concession and public procurement relationships. At the same time, states have in addition to classic (budgetary) financing gradually introduced new ways of financing public service activities, which enabled the repayment of investments in public infrastructure and reimbursement of (private) providers for goods delivered or services rendered (public goods). Undoubtedly, these forms of cooperation between the public and private sector call for regulation of certain complex issues. This article focuses on the examination of forms of integration between the public and private sector in the provision of public service activities in the framework of concession relationships.


2020 ◽  
pp. 76-79
Author(s):  
D. V. Krylov

The purpose of the article is to highlight the concepts and definitions of methods of public service activity in the implementation of state tax policy. Through the study of numerous theoretical sources, the definition of “methods of public service activities for the implementation of state tax policy” is defined. The peculiarities of the system of types of methods of public service activities for the implementation of the state tax policy are revealed, as well as the selection of the latter based on their own scientific concept. It is emphasized that the modern science today has no unanimity about the classification and a clear list of methods of public administration, both in general and in any sphere of public administration. In accordance with the most general theoretical approach, methods of coercion and persuasion are distinguished. It is determined that under the methods of public service activities for the implementation of the state tax policy should be understood as a set of organizational legal means, methods, procedures and operations, which are applied by authorized entities of the state tax sector for the purpose of enacting the state tax policy, and control to ensure its proper condition. In fact, through such a group of methods the power influence on public relations arising during the public-service activity of the authorities of the tax sector on realization of its tasks is realized. It has been found out that the peculiarity of public service tax methods for the implementation of state tax policy is that, in their totality, they form the systematic formation of which elements are completely independent, but are closely interrelated. That is, each method in this system is a separate instrument of state influence, but within the group they determine the content and breadth of public administration in the tax industry. It is concluded that to date, the methods of public service activities for the implementation of tax policy of the state include: coercion method, information method, method of interaction, methods of ensuring the goals of public service activity in the implementation of tax policy.


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Putri Maulina

In this contemporary era, the forms of public service in Indonesia have become increasingly practical and instant. Conditions like this to illustrate how the phenomenon of McDonaldization began to plague into public service systems, one of which is with the public service system e-Filing DJP Online. E-Filing DJP Online is an application of public services based on information and communication technology implemented by the state tax execution agency to provide easy access to services for the Taxpayers in Indonesia. The purpose of this study is to see how the principles of McDonaldization are applied in the public service system of tax agencies through the DGT Online e-Filing system. The theory approach used is McDonaldization Theory by George Ritzer, and the concept of Public Service. The method used is qualitative descriptive, with literature review approach. The results show that the DGT Online e-Filing system applies the principles of McDonaldization in the form of its services, namely: efficiency, quantified and qualified services, predictability, control, and ultimately the rationale for irrationality of service.Keywords: McDonaldization, Public Service, Tax, e-Filing


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.


2014 ◽  
Vol 4 (1) ◽  
pp. 23
Author(s):  
Tawanda Zinyama ◽  
Joseph Tinarwo

Public administration is carried out through the public service. Public administration is an instrument of the State which is expected to implement the policy decisions made from the political and legislative processes. The rationale of this article is to assess the working relationships between ministers and permanent secretaries in the Government of National Unity in Zimbabwe. The success of the Minister depends to a large degree on the ability and goodwill of a permanent secretary who often has a very different personal or professional background and whom the minster did not appoint. Here lies the vitality of the permanent secretary institution. If a Minister decides to ignore the advice of the permanent secretary, he/she may risk of making serious errors. The permanent secretary is the key link between the democratic process and the public service. This article observed that the mere fact that the permanent secretary carries out the political, economic and social interests and functions of the state from which he/she derives his/her authority and power; and to which he/she is accountable,  no permanent secretary is apolitical and neutral to the ideological predisposition of the elected Ministers. The interaction between the two is a political process. Contemporary administrator requires complex team-work and the synthesis of diverse contributions and view-points.


2015 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Salami Issa Afegbua

Public service accounts for a substantial share of a country’s economic activity. It is designed as an agent of fruitful change and development in the state. The transformation of any society or system depends on the effectiveness and efficiency of its civil service. The article examines the nature of professionalization and innovation in Nigerian public service. It argues that professionalization in the public service is an overarching value that determines how its activities will be carried out. The article note that various attempts have been made in Nigeria to professionalised and encourage innovation in the public service, but these have not bring about the expected changes in the public service. It therefore advocates for professionalization and innovations as panacea to the ills of public service in Nigeria. The article concludes that no public service can meet the challenges of the twenty first century without a stronger commitment to the professionalization of its workforce.


Author(s):  
Edorodion Agbon Osa

Founded on the philosophy of advancing the course of democracy and acting as a stimulus for socio-cultural transformation at the community level, community broadcasting provides access to the public sphere by making its audience the main characters in the production and dissemination of its messages thus serving as a platform for the expression of the divergent views and opinions that exist at the community level. But almost a century after broadcasting was introduced to Nigeria as part of British imperialism, this grassroots form of broadcasting is yet to fully take off. Starting with a broad examination of public service broadcasting, this chapter discusses the state of community broadcasting in Nigeria, using Habermas' concept of the public sphere, and recommends its improvement given the crucial roles of community broadcasting in the society.


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