Original scientific paper
https://doi.org/10.1080/1331677X.2015.1100838
Impact of the efficiency of the tax administration on tax evasion
Gordana Savić
Aleksandar Dragojlović
Mirko Vujošević
Milojko Arsić
Milan Martić
Abstract
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.
Keywords
tax administration; data envelopment analysis; regression analysis
Hrčak ID:
171624
URI
Publication date:
20.12.2015.
Visits: 3.474 *