Impact of the efficiency of the tax administration on tax evasion

被引：19

作者：

Savic, Gordana ^{[1
]}

Dragojlovic, Aleksandar ^{[2
]}

Vujosevic, Mirko ^{[1
]}

Arsic, Milojko ^{[3
]}

Martic, Milan ^{[1
]}

机构：

[1] Univ Belgrade, Fac Org Sci, Belgrade, Serbia

[2] Deutsch Gesell Int Zusammenarbeit GIZ GmbH, Belgrade, Serbia

[3] Univ Belgrade, Fac Econ, Belgrade, Serbia

来源：

ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA | 2015年 / 28卷 / 01期

关键词：

tax administration; data envelopment analysis; regression analysis;

D O I：

10.1080/1331677X.2015.1100838

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper, we analyse the performance of the tax administration using data envelopment analysis (DEA) and regression analysis in 13 European countries. In the first phase, a DEA input-oriented model with the three input and two output parameters for the efficiency evaluation has been used. The influence of selected independent variables on the grey economy, which represents an approximation of tax evasion and efficiency of tax administration, was conducted by regression analysis in the second phase. The main goal is to investigate the influence of the relative efficiency and number of employees in tax administration as well as country employment rate on the grey economy level.

引用

页码：1138 / 1148

页数：11

共 50 条

[1] Tax rates, tax administration and income tax evasion in Switzerland
Pommerehne, WW
WeckHannemann, H
[J]. PUBLIC CHOICE, 1996, 88 (1-2) : 161 - 170
[2] Tax evasion, tax progression, and efficiency wages
Goerke, L
[J]. ECONOMICS LETTERS, 2004, 82 (01) : 35 - 42
[3] Understanding Tax Evasion and Professionalism of Tax Administration in Kosovo
Skenderi, Diamanta
Skenderi, Besnik
[J]. IFAC PAPERSONLINE, 2022, 55 (39): : 70 - 75
[4] ORGANIZATION TAX ADMINISTRATION IN THE FUNCTION REDUCTION TAX EVASION
Terzic, Saudin
Berger, Wolfgang
[J]. CASOPIS ZA EKONOMIJU I TRZISNE KOMUNIKACIJE, 2020, 10 (01): : 118 - 135
[5] Imperfect Detection of Tax Evasion in a Corrupt Tax Administration
Diego Escobari
[J]. Public Organization Review, 2012, 12 (4) : 317 - 330
[6] Is There a Link between Tax Administration Performance and Tax Evasion?
Milosavljevic, Milos
Ignjatovic, Marina
Spasenic, Zeljko
Milanovic, Nemanja
Dokovic, Aleksandar
[J]. ECONOMIES, 2024, 12 (08)
[7] The implication of efficiency wages on tax evasion and tax collections
Chang, WY
Lai, CC
[J]. PUBLIC FINANCE QUARTERLY, 1996, 24 (02): : 163 - 172
[8] THE IMPACT OF TAX AUDIT AND CORRUPTION PERCEPTION ON TAX EVASION
Irawan, Ferry
Utama, Adam Siaga
[J]. INTERNATIONAL JOURNAL OF BUSINESS AND SOCIETY, 2021, 22 (03): : 1158 - 1173
[9] GENESIS AND IMPACT OF TAX EVASION
Duta, A.
[J]. LAW BETWEEN MODERNIZATION AND TRADITION - IMPLICATIONS FOR THE LEGAL, POLITICAL, ADMINISTRATIVE AND PUBLIC ORDER ORGANIZATION, 2015, : 910 - 914
[10] INDIRECT TAX EVASION AND PRODUCTION EFFICIENCY
VIRMANI, A
[J]. JOURNAL OF PUBLIC ECONOMICS, 1989, 39 (02) : 223 - 237

← 1 2 3 4 5 →