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CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES.

Authors :
PÎRVU, Daniela
DUȚU, Amalia
MOGOIU, Carmen Mihaela
Source :
Transylvanian Review of Administrative Sciences. 2021, Issue 63E, p110-127. 18p.
Publication Year :
2021

Abstract

The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD's Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
18422845
Issue :
63E
Database :
Academic Search Index
Journal :
Transylvanian Review of Administrative Sciences
Publication Type :
Academic Journal
Accession number :
151221231
Full Text :
https://doi.org/10.24193/tras.63E.6