No. 26




Towards a Single Government Approach: the Possibilities for Implementation of Client-based Logics in Collection of Public Financial Claims

19 December 2012


RiTo No. 26, 2012

All uncollected public financial claims – tax claims or fines – have an impact on the state budget and on the amount and quality of public services and goods provided by the state. So far the state has not established a single functioning central system for collecting its claims, public claims have no owner, and the collection process is characterised by fragmentation and institution-based logics.

Centralisation of the collection of public claims and implementation of client-based logics will not replace enforcement system or solve all shortcomings, but optimisation of the process will with great probability enable to save the resources of both bailiffs and the executive power. At the same time, the aim of the centralisation of public financial claims is not to separate the bailiffs totally from the enforcement system but, among other things, to free them from primary standard enforcement procedures so that they could deal with more complicated cases. Optimisation of the process would enable to improve the quality of public services by guaranteeing the reasonable administrative burden of participants in the proceedings and third persons, and the simplicity, speed and effectiveness of the process, as well as contribute to the accrual of the revenues of the state budget. In order to cope with the increasing financial obligations caused by aging of the population in the future, the limited human and financial resources have to be used to the maximum extent, making the state governance more flexible and moving towards a single government approach. Or in other words, public administration – the state in its everyday activities – is undergoing constant changing.

Full article in Estonian