Comparative analysis of the on job training for tax officials in V4 countries
| Autoři | |
|---|---|
| Rok publikování | 2019 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Teaching Public Administration |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://dx.doi.org/10.1177/0144739418770488 |
| Doi | http://dx.doi.org/10.1177/0144739418770488 |
| Klíčová slova | training; tax officials; Visegrad region; analysis; contents |
| Popis | The goal of this paper is to provide a comparative account of tax administration training systems in V4 countries. We also compare their structure to basic training principles, such as those set out by the Intra-European Organisation of Tax Administrations. Because of limited data availability we concentrated on basic characteristics, not on performance indicators. The goal is not only a simple comparative analysis, but also to search for any obvious lapses in good international practice, to try to assess to what extent the organisation of training may account for the relatively poor tax administration system results. The data clearly show that in the V4 region the content of the tax administration training system aims to follow good international practice, specified by the Intra-European Organisation of Tax Administrations. The training systems are similar and offer almost fully compulsory vocational training, and good possibilities for specialised training. All four countries have specialist institutions for tax administration training. The most visible gap is the very limited link between tax administration training and university level training in the Czech Republic and Slovakia. |
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