Does public administration reach sustainable performance in the sphere of tax relations? : Czech case

Abstract

Tax relations represent the most important fiscal relationship between public administration and other subjects. All societies should care about effective economy and the lawful functioning of public administrative systems. But all entities they participate on the process of public choice have different preferences and expectations from the public budgeting system. These preferences and expectations differentiate depending on which side of the public budgets these subjects are situated - if they represent tax payers to the public budgets, or, conversely, they are receivers from public funds. The aim of this paper is to find out whether public administration is able to reach performance in tax relations in the Czech Republic. The analysis uses performance measures which are based on so called "3E" principles - Economy, Effectiveness and Efficiency. The findings in the research indicate taxation as a possible weakness in the performance of public administration.