Administration and the Public Revenue System
A View of Tax Administration
Bibliographic Data
| ID | 6358739 |
|---|---|
| Authors | John L Mikesell (corresponding author) |
| Year | 1974 |
| Volume | 34 |
| Issue | 6 |
| Pages | 615-615 |
| Publication date | 1974-11-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Public Administration Review (JOURNAL) |
| Journal identifiers | ISSN: 0033-3352 • E-ISSN: 1540-6210 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.2307/974362 |
| OpenAlex | W2316110800 |
| Language | EN |
| Citations received | 1 |
| References cited | 8 |
Public administration has historically concentrated on the production and delivery of public services. Few such services, however, can be provided without the transfer of resources from private to public use. Except in the case of seizure of private resources (commandeering, condemnation, military draft, etc.), public agencies must purchase their resources at prevailing market prices. For the agency to conduct this purchasing activity, it must have obtained command over money. The processes of obtaining this money are the revenue-raising activities of the public agency, and these activities are, for any government, equally as important as the spending activities. Every dollar spent must have been rasied from some source. These revenue sources include money creation, borrowing, sale of governmental services, intergovernmental aid, and taxation. The Constitution limits money creation to the federal government and aid obviously does not involve net increases in public resources. Each source has particular conditions under which it is most satisfactory for use, but taxation is the source most governments will use to finance most of their activities.1 For this reason, this article will focus on the administration of tax systems to examine the little-examined other side of public administration
Administration (probate law · Agency (philosophy · Business · Economic policy · Economics · Government (linguistics · Liberian dollar · Political science · Public economics · Public finance · Revenue · Tax revenue · Finance · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Public Administration · Taxation and Compliance Studies
Estimating State Income-Tax Revenues
A social choice model of the California feather river project
A note on the empirical nature of the taxpayer rebellion
The Effects of Property Taxes and Local Public Spending on Property Values
Tax Administration in Theory and Practice with Special Reference to Chile
| Citations per year | 0.13 |
|---|---|
| Citation span | 2018 - 2018 (1) |
| Highly cited | No |