The Role of Public Revenue Office in the EU Accession Process of Republic of Macedonia: are the Ongoing Reforms in Line with the Challenges Ahead?

Abstract

The objective of this article is to analyze the scope and the
dynamics of the ongoing reforms of the Public Revenue Office
(further in the text PRO) of Macedonia in the context of the EU
accession process. We shall examine the adequacy of the legal
framework that regulates PRO, the institutional capacity of the
organization in terms of efficiency in the process of collection of taxes
and other fiscal revenue; the main issues of the reforms over the past
several years; the results so far accomplishes with assistance of
foreign institutions and governments; the strategy for the future
actions and priorities, as well as the EU delegation perception and
evaluation of the mentioned issues spelled out in the annual reports on
the progress of Macedonia as candidate country.