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Performance of Public Administration from the Perspective of Tax Relations : Czech Case

机译：税收关系视角下的公共行政绩效：捷克案例

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Public finance system affect all subjects of the national economy but in various ways. All these entities 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. Tax relations represent the most important fiscal relationship between public administrative and other subjects. All societies should care about effective economy and the lawful functioning of public administrative systems. This essential requirement is fulfilled with performance measures which are based on so called ,,3E" principles - Economy, Effectiveness and Efficiency. The aim of this paper is to identify the relationship between taxes and the performance of public administration institutions, based on tax relations analysis of all subjects participating in the collection and use of taxes. The findings in the research indicate taxation as a possible weakness in the performance of public administration. The authors see the reason in the lack of the same ideas from stakeholders to meet with the requirements of economy, efficiency and effectiveness.
机译：公共财政系统以各种方式影响国民经济的所有主题。所有这些实体对公共预算系统都有不同的偏好和期望。这些偏好和期望根据这些主题位于公共预算的哪一侧而有所不同-如果它们代表公共预算的纳税人，或者相反，它们是公共资金的接收者。税收关系是公共行政部门与其他主体之间最重要的财政关系。所有社会都应关注有效的经济和公共行政系统的合法运作。此基本要求通过基于“ 3E”原则（经济，有效性和效率）的绩效衡量标准来满足。本文的目的是基于税收关系来识别税收与公共行政机构绩效之间的关系。所有参与税收收集和使用的主体的分析。研究结果表明税收是公共行政绩效的一个可能弱点。作者认为，利益相关者缺乏同样的想法来满足要求的原因经济，效率和效益。

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