In the coming days, the Ministry of Finance is expected to publish a draft of a bill on the National Fiscal Administration. However, this far-reaching reform will not bring the expected results if officials continue to base their actions on the same deficient regulations as before.
According to the solutions included in the draft, National Fiscal Administration will comprise the Toll Service, Fiscal Administration and Fiscal Control Offices. According to the Ministry of Finance, the key objective is to tighten the tax system. Although the ministry treats the bill as a priority in the current legal and tax system it will not bring the expected results.
The reconstruction of fiscal administration should be accompanied by a deep reform of procedural law. The new bill will not solve the problem of the organizational of fiscal and toll offices, fiscal control or the fiscal and toll chambers. Therefore, the Ministry of Finance should focus on adapting Tax Ordinance regulations which have an impact on the organnziation of fiscal and tax organs. Otherwise, the reformed administration will use the same deficient regulations which are in use now. There will be no chance for any positive change for the taxpayers. Thus, there is a risk that the administration reform in its currenly planned form may cause additional chaos and harm the taxpayers. For this reason, works on the administration reform should be conducted systemically.
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