What drives the performance of tax administrations? Evidence from selected european countries
Апстракт
An effective, efficient, fair, and trusted tax administration is a top priority for every country in the world; however, tax administration faces many issues, such as corruption, tax avoidance, or lack of flexibility. Some countries perform better in this process, and this paper aims to identify the main drivers of tax administration performance. We analyzed 35 European tax administrations by 12 performance dimensions in 2 consecutive years (2018-2019) and created a comprehensive performance measurement indicator using a data-driven neutral-aggregation approach. The findings indicate that (a) digitalization of tax administrations is the most influential driver of the overall tax administration performance, (b) Nordic countries and Switzerland can serve as role models for tax administration performance, and
Кључне речи:
Tax administration / Performance measurement / Multi-criteria decision-making / Machine learning / Algorithmic governanceИзвор:
Economic Modelling, 2023, 121Издавач:
- Elsevier, Amsterdam
DOI: 10.1016/j.econmod.2023.106217
ISSN: 0264-9993
WoS: 000963341900001
Scopus: 2-s2.0-85147387385
Институција/група
Fakultet organizacionih naukaTY - JOUR AU - Milosavljević, Miloš AU - Radovanović, Sandro AU - Delibašić, Boris PY - 2023 UR - https://rfos.fon.bg.ac.rs/handle/123456789/2528 AB - An effective, efficient, fair, and trusted tax administration is a top priority for every country in the world; however, tax administration faces many issues, such as corruption, tax avoidance, or lack of flexibility. Some countries perform better in this process, and this paper aims to identify the main drivers of tax administration performance. We analyzed 35 European tax administrations by 12 performance dimensions in 2 consecutive years (2018-2019) and created a comprehensive performance measurement indicator using a data-driven neutral-aggregation approach. The findings indicate that (a) digitalization of tax administrations is the most influential driver of the overall tax administration performance, (b) Nordic countries and Switzerland can serve as role models for tax administration performance, and PB - Elsevier, Amsterdam T2 - Economic Modelling T1 - What drives the performance of tax administrations? Evidence from selected european countries VL - 121 DO - 10.1016/j.econmod.2023.106217 UR - conv_2896 ER -
@article{ author = "Milosavljević, Miloš and Radovanović, Sandro and Delibašić, Boris", year = "2023", abstract = "An effective, efficient, fair, and trusted tax administration is a top priority for every country in the world; however, tax administration faces many issues, such as corruption, tax avoidance, or lack of flexibility. Some countries perform better in this process, and this paper aims to identify the main drivers of tax administration performance. We analyzed 35 European tax administrations by 12 performance dimensions in 2 consecutive years (2018-2019) and created a comprehensive performance measurement indicator using a data-driven neutral-aggregation approach. The findings indicate that (a) digitalization of tax administrations is the most influential driver of the overall tax administration performance, (b) Nordic countries and Switzerland can serve as role models for tax administration performance, and", publisher = "Elsevier, Amsterdam", journal = "Economic Modelling", title = "What drives the performance of tax administrations? Evidence from selected european countries", volume = "121", doi = "10.1016/j.econmod.2023.106217", url = "conv_2896" }
Milosavljević, M., Radovanović, S.,& Delibašić, B.. (2023). What drives the performance of tax administrations? Evidence from selected european countries. in Economic Modelling Elsevier, Amsterdam., 121. https://doi.org/10.1016/j.econmod.2023.106217 conv_2896
Milosavljević M, Radovanović S, Delibašić B. What drives the performance of tax administrations? Evidence from selected european countries. in Economic Modelling. 2023;121. doi:10.1016/j.econmod.2023.106217 conv_2896 .
Milosavljević, Miloš, Radovanović, Sandro, Delibašić, Boris, "What drives the performance of tax administrations? Evidence from selected european countries" in Economic Modelling, 121 (2023), https://doi.org/10.1016/j.econmod.2023.106217 ., conv_2896 .