Article

 

TRAINING NEEDS OF OFFICIALS OF THE GREEK - CYPRIOT TAX ADMINISTRATION (p.31-47)

by

Dimitrios KOMNINOS, UNIVERSITY OF PELOPONNESE, Greece

Zacharias DERMATIS, UNIVERSITY OF PELOPONNESE, Greece

Athanasios ANASTASIOU, UNIVERSITY OF PELOPONNESE, Greece

Panagiotis LIARGOVAS, UNIVERSITY OF PELOPONNESE, Greece

Keywords : Training needs, Tax Administration, Officials, Greece, Cyprus

JEL classification : H20, I25, M53, O57

Abstract

In general, any tax system, even the most perfect in legal level, is not effective without reliable tax mechanism and reliable provided tax services to the citizens and the enterprises. The application of new innovative technologies could solve the problem of serving citizens and businesses in the time they deal with the tax administration services. Tax administration is the link between tax legislation and tax payers. With this content it is obvious that it determines the realization of the revenues provided for in the respective State Budget and ultimately the actual tax burden. In this article we investigate the training needs of employees of the Greek and Cypriot Public Tax Administrations. This article consists of three parts. In the first part, following a study of the literature concerned, the theoretical frame article on which the survey was based is presented. The second part describes the methodology of the survey. The third part is followed by a presentation and comment on the results of the survey.