Market solutions and the equity principle in tax administration

International Review of Public Administration Pub Date : 2021-09-24 DOI:10.1080/12294659.2021.1993515

G. Lee

引用次数: 0

Abstract

ABSTRACT Market solutions have increasingly been utilized at all levels of government to reduce costs, increase efficiency, and improve quality. However, scholars have raised concerns that business-like approaches may eclipse or even discredit the other core values of public administration, such as equity, in the pursuit of the values of the market. As equity is often the central question of taxation, this study explores how market-oriented administrative reforms affect equity focusing on the effect of outsourcing in property tax administration. The findings indicate that outsourcing can preserve equity in taxation and even improve the outcome in certain service areas.

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市场解决方案与税收征管公平原则

各级政府越来越多地利用市场解决方案来降低成本、提高效率和提高质量。然而，学者们担心，在追求市场价值的过程中，商业化的方法可能会掩盖甚至诋毁公共行政的其他核心价值，如公平。由于公平往往是税收的中心问题，本研究探讨了市场化的行政改革如何影响公平，重点关注外包在财产税管理中的影响。研究结果表明，外包可以保持税收公平，甚至可以改善某些服务领域的结果。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Public Administration Social Sciences-Public Administration

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： The International Review of Public Administration (ISSN 1229-4659) is published biannually by the Korean Association for Public Administration (KAPA) to provide a worldwide audience with the opportunity for communication and further understanding on issues of public administration and policy. There will be a triple-blind peer review process for all submissions of articles of general interest. There are no particular limitations on subject areas as long as they are related to the field of public administration and policy or deal with public employees. Articles should be analytic and demonstrate the highest standards of excellence in conceptualization, craftsmanship, and methodology.