Comparative analysis of the on job training for tax officials in V4 countries

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NEMEC Juraj BURAK Emil

Druh Článek v odborném periodiku
Časopis / Zdroj Teaching Public Administration
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
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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