COORDINATES OF TOTAL QUALITY MANAGEMENT IN FISCAL ADMINISTRATION

Combating tax evasion, increasing tax collection, reducing collection costs and increased voluntary compliance are the main lines of the action set out on the medium-term by fiscal institutions. These actions aim at achieving effectiveness and efficiency in tax administration, respectively successfully carrying out the mission. What methods and procedures can be applied to achieve these objectives? What principles should be followed to achieve the mission of the institutions responsible for fiscal administration? Answers to these questions can be provided through the essential coordinates of total quality management that would be found in the guidelines that govern tax administration activity. Through this article, we try to highlight the main elements of TQM, namely "continuous improvement" and "whole organization" that must be found in institutions involved in fiscal administration. We will also outline the relationship between the basic principles of total quality management and the two principles of tax administration (equal to the tax payer and efficiency in public revenue collection).