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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

Puni tekst: engleski, pdf (377 KB) str. 1138-1148 preuzimanja: 717* citiraj
APA 6th Edition
Savić, G., Dragojlović, A., Vujošević, M., Arsić, M. i Martić, M. (2015). Impact of the efficiency of the tax administration on tax evasion. Economic research - Ekonomska istraživanja, 28 (1), 1138-1148. https://doi.org/10.1080/1331677X.2015.1100838
MLA 8th Edition
Savić, Gordana, et al. "Impact of the efficiency of the tax administration on tax evasion." Economic research - Ekonomska istraživanja, vol. 28, br. 1, 2015, str. 1138-1148. https://doi.org/10.1080/1331677X.2015.1100838. Citirano 24.01.2020.
Chicago 17th Edition
Savić, Gordana, Aleksandar Dragojlović, Mirko Vujošević, Milojko Arsić i Milan Martić. "Impact of the efficiency of the tax administration on tax evasion." Economic research - Ekonomska istraživanja 28, br. 1 (2015): 1138-1148. https://doi.org/10.1080/1331677X.2015.1100838
Harvard
Savić, G., et al. (2015). 'Impact of the efficiency of the tax administration on tax evasion', Economic research - Ekonomska istraživanja, 28(1), str. 1138-1148. https://doi.org/10.1080/1331677X.2015.1100838
Vancouver
Savić G, Dragojlović A, Vujošević M, Arsić M, Martić M. Impact of the efficiency of the tax administration on tax evasion. Economic research - Ekonomska istraživanja [Internet]. 2015 [pristupljeno 24.01.2020.];28(1):1138-1148. https://doi.org/10.1080/1331677X.2015.1100838
IEEE
G. Savić, A. Dragojlović, M. Vujošević, M. Arsić i M. Martić, "Impact of the efficiency of the tax administration on tax evasion", Economic research - Ekonomska istraživanja, vol.28, br. 1, str. 1138-1148, 2015. [Online]. https://doi.org/10.1080/1331677X.2015.1100838

Sažetak
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.

Ključne riječi
tax administration; data envelopment analysis; regression analysis

Hrčak ID: 171624

URI
https://hrcak.srce.hr/171624

Posjeta: 794 *