Ethic and Responsibility in Collection System of Local Taxes and Fees

The main objective of this study is to highlight the extent to which ethics and responsibility are perceived by citizens as fundamental values in the activity of public institutions. Another aspect to be clarified is the degree to which taxpayers, through the adopted attitude, are prepared or want to actively participate in consolidating a transparent, responsible, efficient administrative act, adapted to new fiscal-budgetary and socio-economic changes.The orientation especially towards this compartment was determined by my own professional activity and by the particularly important goal of the administration reform - to bring the citizen - taxpayer as close as possible to the public institution and to the services offered by it.After more than 10 years of professional experience in this field, I can say that informing the citizen is not enough. There is more in the ethical and responsible behavior of the civil servant than the duties in the job description. It is what we call social responsibility, the responsibility of the institution towards the taxpayer citizen, towards economic activities and society.