scholarly journals ICT security in tax administration - AV protection systems

2021 ◽  
Author(s):  
Tomasz Muliński
Keyword(s):  
Public Administration ◽  
Tax Administration ◽  
Security Level ◽  
Protection Systems ◽  
Ict Security

The article discusses the topic of ICT security in tax administration. This paper presents a study of the security level of endpoints8, servers using three antivirus protection systems. It discusses three independent solutions used to ensure the protection of ICT equipment in public administration.

scholarly journals ICT security in tax administration - Rapid7 Nexpose vulnerability analysis

2021 ◽  
Author(s):  
Tomasz Muliński
Keyword(s):  
Public Administration ◽  
Vulnerability Analysis ◽  
Tax Administration ◽  
Security Level ◽  
It Security ◽  
Vulnerability Scanner ◽  
Security Research ◽  
The Subject ◽  
Ict Security ◽  
Network Switches

The article focuses on the subject of IT security in tax administration. This study presents the research on the security level of endpoints, servers, printing devices, network switches and other ICT devices using the Rapid Nexpose vulnerability scanner. We discuss the specifics of security research in public administration resulting from the laws in force in these institutions.

scholarly journals Implementation of the Function of Maximizing the Security Level in the Administration of Justice in the Digital Economy

2020 ◽  
Vol 38 (Especial II) ◽  
pp. 216-225
Author(s):  
Damir Khamitovich Valeev ◽  
Anas Gaptraufovich Nuriev
Keyword(s):  
Public Administration ◽  
Social Relations ◽  
Digital Economy ◽  
Positive Development ◽  
Security Level ◽  
The Public ◽  
Administration Of Justice ◽  
The Status ◽  
Dialectical Analysis

The research analyses the implementation of the role of maximizing the level of security in the administration of justice in the context of the digital economy. Methodologically, the documentary observation research technique and, to process sources, sociological-dialectical analysis were used. Digitization as a transformational factor of many branches of social relations implies dependence on the implementation of a series of interdependent legal facts with digital technologies so that the action has a legal and concrete result. The digital level as a new platform for the implementation of a number of public functions posing new challenges for the public administration system and also determines the status of new functions that can provide a "digital future" with a positive development dynamic. Conclusion mode everything indicates that, these new functions can be austable in order to maximize security in the implementation of public functions in response to new threats. Particularly sensitive is the area of justice administration, which is also actively introducing many digital tools into the case-resolution process.

scholarly journals The Strategic Planning of the Brazilian Federal Revenue: Comparative Analysis with Similar Organs from Other Countries

2018 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Antonio Carlos de Almeida ◽  
Claudio Antonio Rojo
Keyword(s):  
Strategic Planning ◽  
Public Administration ◽  
Exploratory Study ◽  
Qualitative Method ◽  
Strategic Orientation ◽  
Tax Administration ◽  
Tax Base ◽  
The Public ◽  
Federal Revenue ◽  
Developed Nations

The strategic planning is a fundamental instrument for the management organization. The public administration is increased in that area and it had taken measures with the necessary adjustment. This research has the purpose of comparing the strategic planning of the Brazilian Federal Revenue - RFB (in Portuguese: Receita Federal do Brasil) with congener institutions from other countries. Even thought, the information available is limited, this research is able to provide a wide vision about the realities of these sectors and about the strategies that they had taken. This is an exploratory study, with a qualitative method, that aims to compare cases. The results show that the Brazilian tax administration gets a strategic planning based in international standard and that the tax administration analyzed were similar, having, in general, the same strategic orientation directed to the obtained of resources, aimed to the State and its publics policies, to safeguard the tax base, to stimulate the voluntary deadline compliance, for innovates technological solutions and the search for being recognized and respected. It was also observed that in the tax administration from developed nations the vision of future is related to the confidence that society has in these organizations, result of a consolidated tax system and in the valorization of people. 

Налоговое администрирование в системе публичного администрирования Литовской Республики

Prawo ◽  
2019 ◽  
Vol 327 ◽  
pp. 339-349
Author(s):  
Bronius Sudavičius
Keyword(s):  
Public Administration ◽  
General Public ◽  
Tax Administration ◽  
Administration System ◽  
The Public ◽  
The Republic

Tax administration in the public administration system of the Republic of LithuaniaThe article deals with the issue of the place of tax administration in the general public administration system of the Republic of Lithuania. Tax administration is part of public administration not only in its subject composition, but also in its content.  Налоговое администрирование в системе публичного администрирования Литовской РеспубликиВ статье рассматривается вопрос о месте налогового администрирования в общей системе публичного администрирования Литовской Республики. Налоговое администри- рование является частью публичного администрирования не только по своему субъектному составу, но и по своему содержанию.

scholarly journals PUBLIC ADMINISTRATION IN THE FIELD OF TAXATION OF THE AGRICULTURAL SECTOR OF UKRAINE

2021 ◽  
Vol 12 (2) ◽  
pp. 64-71
Author(s):  
Оlena Gulac ◽  
◽  
Volodymyr Vysotskyi ◽  
Iuliia Iarmolenko ◽  
Keyword(s):  
Public Administration ◽  
Agricultural Sector ◽  
Industrial Sector ◽  
Tax Administration ◽  
Tax Burden ◽  
Agricultural Enterprises ◽  
Production Development ◽  
State Position ◽  
Agricultural Business ◽  
Innovation Platform

The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden is indicated. It is noted that tax administration in the domestic agricultural sector of the economy is extremely important and requires the development of a system of effective regulators and optimization mechanisms by the state. At the same time, the direction of such state support should concern first of all small agricultural enterprises and the provision of an appropriate investment and innovation platform for the development of the domestic agricultural sector. It is concluded that the current public administration priorities in the field of taxation of the agricultural sector of Ukraine's economy should be the formed state position, aimed primarily at implementing: simplified, but at the same time, fair and transparent taxation procedure; taking into account the specifics and features of domestic agricultural business depending on the natural and territorial components; ensuring the need to update the active part of the material and technical base, taking into account the relevant tax regulation of agricultural production (development of a simplified tax mechanism).

scholarly journals Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings

2019 ◽  
Vol 4 (1) ◽  
pp. 5-18
Author(s):  
Marie Karfíková ◽  
Jakub Vojtěch
Keyword(s):  
Success Rate ◽  
Public Administration ◽  
Quantitative Research ◽  
Tax Law ◽  
Tax Administration ◽  
Unlawful Interference ◽  
Court Proceedings ◽  
Financial Administration ◽  
Administrative Justice

The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court’s rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts’ rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers’ rights that cover the period 2013–2017.

Deciding on tax evasion – front line discretion and constraints

2015 ◽  
Vol 4 (2) ◽  
pp. 193-207 ◽  
Author(s):  
Karen Boll
Keyword(s):  
Public Administration ◽  
Tax Evasion ◽  
Design Methodology ◽  
Tax Administration ◽  
Front Line ◽  
Content Type ◽  
Revenue Collection ◽  
Set Up ◽  
Everyday Reasoning ◽  
The Individual

Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted in accordance with procedures. The ethnography should be understood in relation to this set-up. Originality/value – The originality of the paper is that it shows that ethnography can open the territory of everyday reasoning in public administration. Also, it shows the discretionary room that any front line tax inspector navigates in. This is significant as revenue collection often is described as formal and dominated by a legal steering in which rules are univocal.

scholarly journals Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie

2021 ◽  
Vol 28 (4) ◽  
pp. 243-267
Author(s):  
Elżbieta Ura
Keyword(s):  
Public Administration ◽  
The State ◽  
State System ◽  
Tax Administration ◽  
System Reform ◽  
Employment Relations ◽  
Legal Regulations ◽  
Constitutional Tribunal ◽  
National Tax ◽  
Special Circumstances

ABSTRAKT Employment of officers in customs and tax administration after the reform The article presents the legal regulations concerning the officers of the former Customs Service adopted by the legislator on the occasion of the reformed customs and tax administration and the establishment of the National Tax Administration. The institution of terminating the service relations of officers by law was introduced, as well as transforming the service relations into contractual relations as a result of offering the officer further work in the structures of this administration and accepting this proposal by him. Problems with interpreting these solutions were visible in the varied jurisprudence of administrative courts as well as common courts. In order to understand these difficulties, some of the justifications of the judgments have been presented more broadly. In line with these considerations, the thesis is justified that in recent years the legislator has increasingly resorted to this type of solutions and introduced institutions of termination of employment relations by law, and their cause is not “exceptional, special circumstances justified by the state system reform,” which was emphasized by the Constitutional Tribunal, only reforms related to organizational transformations in public administration. This is viewed as the means of replacing public administration staff.

The “Trilemma” of Public Bodies: Bureaucratic Structures Versus Agencies Under Policy Conditionality

2020 ◽  
Vol 52 (9) ◽  
pp. 1299-1332
Author(s):  
Manto Lampropoulou ◽  
Giorgio Oikonomou
Keyword(s):  
Public Administration ◽  
Case Studies ◽  
Policy Making ◽  
Organizational Transformation ◽  
The Political ◽  
Tax Administration ◽  
Economic Adjustment ◽  
Political Dynamics ◽  
Delegation Of Powers

The aim of this article is to explore the implications of the delegation of powers from central bureaucracies to semi-autonomous agencies for public administration under policy conditionality. Focusing on Greece, we argue that agencification reforms that were introduced during the economic adjustment programs (2010–2018) have changed the role of the administrative apparatus in policy-making and implementation. Based on two exemplary case studies, tax administration and state assets management, the empirical findings illustrate the political dynamics that induced organizational transformation and show how policy conditionality has changed the domestic agencification pattern and has rebalanced the institutional, functional, and democratic dimensions of agencies.

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