Journal of Accounting and Management Information Systems (JAMIS)


Designing an evaluation grid to assess a water tax system – a practical approach based on facts

Supp/2007 ,   p 595..606

Author(s):  
Alexandra MUTIU
Dumitru MATIŞ
Adrian INCEU
Adriana TIRON TUDOR
Carmen Giorgiana BONACI


Keywords:   Benchmarking, evaluation, tax system, evaluation grid, blueprint

Abstract:  

The research developed in the paper is made on the ongoing project LOGO East Program of VNG International no. 05.13 Equilibrium: restore the balance between expenses and income, financed by the Social Transformation Program Central and Eastern Europe (Matra) of the Netherlands Ministry of Foreign Affairs. The aim of the project is to elaborate a proper tax system for financing the maintenance costs against flooding. The objective of the paper is to describe the way the first stage of the project was accomplished by designing an evaluation grid and a questionnaire considered to evaluate the tax system in the project partners’ countries. The research is carrying out using scientific research, literature review and benchmarking as the proper instrument to accomplish the goal of the project. The contribution of the paper consists in presenting the relevant aspects and elements took into consideration in the evaluation grid and questionnaire’s design. As a part of a challenging project, the results of the research presented will be used to implement an appropriate tax system in the project beneficiary’s country.



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