Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education

被引：10

作者：

Ubago Martinez, Yolanda ^{[1
]}

Pascual Arzoz, Pedro ^{[2
]}

Zabaleta Arregui, Idoia ^{[3
]}

机构：

[1] Publ Univ Navarre UPNA, Dept Business Management, Inst Adv Res Business & Econ INARBE, Pamplona, Spain

[2] Univ Navarre UPNA, Dept Econ, Inst Adv Res Business & Econ INARBE, Pamplona, Spain

[3] Publ Univ Navarre UPNA, Dept Econ, Inst Adv Res Business & Econ INARBE, Pamplona, Spain

来源：

JOURNAL OF POLICY MODELING | 2022年 / 44卷 / 02期

关键词：

Efficiency; Tax collection; Decentralization; NONPARAMETRIC FRONTIER MODELS; ECONOMIC-GROWTH EVIDENCE; FISCAL DECENTRALIZATION; SHADOW ECONOMY; IMPACT; PRODUCTIVITY; PERFORMANCE;

D O I：

10.1016/j.jpolmod.2022.03.003

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004-2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications. (C) 2022 The Society for Policy Modeling. Published by Elsevier Inc. All rights reserved..

引用

页码：298 / 318

页数：21

共 17 条

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