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CNAA / Theses / 2012 / June /

Public Relations – a managerial instrument in fiscal administration

Author: Forfolea Mariana
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Svetlana Gorobievschi
doctor habilitat, professor, Technical University of Moldova
Institution: Free International University of Moldova
Scientific council: DH 34-08.00.05-18.09.08
Free International University of Moldova


The thesis was presented on the 8 June, 2012
Approved by NCAA on the 15 November, 2012


Adobe PDF document1.53 Mb / in romanian


public management, public institution, managerial activity, public clerk, tax payer, managerial instruments, fiscal control, managerial communication, efficiency of communication, public relations, publicity, civic responsibility, tax avoidance, corruption, efficiency of publicity, efficiency of public relations, efficiency of fiscal control


Work structure: introduction, three chapters, conclusions and recommendations, bibliography of 204 titles, 16 annexes and 143 pages of basic text illustrated with 15 tables, 20 figures and 74 formulas. The results obtained are published in 14 works.

Domain of study: economy and management in public institutions.

The aim of research is to elaborate the concept of Public Relations as managerial instrument, the evaluation of their impact on the activity of fiscal institutions from Romania and the elaboration of the directions of increasing their economic efficiency within ANAF from Romania.

The methodology of scientific research: using the concept of management of fiscal control in terms of public relations, systematization of the international and Romanian national analytic materials from fiscal administration and applying them in elaborating the performance indicators of fiscal control within ANAF.

Scientific novelty and originality: represents an attempt of complex approach of public relations as a social and economic instrument of convincing tax payers and educating their civil responsibilities to equitably honor fiscal obligations. The thesis made intends as imperative to fill in a niche in the professional activity of fiscal inspection of tax payers, which can be felt in the practice of the equitable collection of taxes and duties.

Theoretic meaning: sustaining the concept of PR as a managerial instrument, emphasizing the role of communication with the public when educating the social equitability of tax payers and publicity in shaping the image of the public institution.

Applicative value of the work: proposing solutions of improving and restructuring the management of fiscal control by diversifying and extending the PR range and increasing their efficiency within ANAF, by diversifying the forms of communication with the public within teleconferences, launching informative bulletins, brochures, leaflets, activity reports etc. and evaluating their efficiency by using performance indicators.

Implementation of scientific results: shaping managerial directions of making public relations efficient; synthesizing conclusions and proposals of the author with methodological and practical and applicative character, which are used both by ANAF and by other public institutions from the country and can be also used by other European countries.