Les entreprises et la maladministration
By: DEHONDT, Paul
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ArticlePublisher: Paris : IIAP, janv./mars 1988Revue Française D'Administration Publique 45, p. 21-30Abstract: The business community defines misadministration as a plethora of sometimes useless and often redundant red tape which they have to fill out, and as a growing body of legislation and regulations covering their particular fields. Furthermore, the administration is unable to simplify formalities or improve tax procedures and business information services. The current structure of tax investigation is under fire, especially criteria to select taxpayers for investigation and 'productivity' quotas for tax inspectors. The situation would improve if chartered public accounts were to certify company books
The business community defines misadministration as a plethora of sometimes useless and often redundant red tape which they have to fill out, and as a growing body of legislation and regulations covering their particular fields. Furthermore, the administration is unable to simplify formalities or improve tax procedures and business information services. The current structure of tax investigation is under fire, especially criteria to select taxpayers for investigation and 'productivity' quotas for tax inspectors. The situation would improve if chartered public accounts were to certify company books
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