Clustering Tax Administrations in European Union Member States

Transylvanian Review of Administrative Sciences

Carmen Mihaela Mogoiu¹  Amalia Duţu²  Daniela Pîrvu³ 

[1] Argeș County Public Finance Administration, Romania;Assistant Professor, Department of Management andBusiness Administration, Faculty of Economics and Law,University of Piteşti, Piteşti, Romania;Professor, Department of Finance, Accountingand Economics, Faculty of Economics and Law,University of Piteşti, Piteşti, Romania;

关键词: cluster analysis;    efficiency;    organizational models;    performance;    tax administrations.;   

DOI  :  10.24193/tras.63E.6

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown