Authors: Kornilia Lianou

Title: The effectiveness of semi-autonomous revenue authorities as a parameter of their tax competitiveness in European countries.

Abstract

In this article is evaluated the effectivenessof fourteen tax administrations, which are operating in the form of a semi-autonomous revenue authority in the European countries, by use of data envelopment analysis and multiple regression. In the first part, a comparison model was used with the data envelopment analysis model focusing on output maximization and including three input variables and four output variables, in order to evaluate their effectiveness. The impact of the selected variables on the international tax competitiveness index, which represents the structure of the tax system and the effectivenessof the tax administration, was conducted by use of regression analysis. The first key objective is to investigate the impact of the relative effectivenessof semi-autonomous revenue authorities. The second key objective is to evaluate the tax code complexity index regarding the tax administrations competitiveness. The article concludes that Greece displays a medium relative effectivenesscompared to other semi-autonomous revenue authorities and ranks 30thin the international tax competitiveness index featuring a complex tax code.

Key Words

Effectiveness, tax administration, semi-autonomous revenue authorities, data envelopment analysis.

JEL classification H21, H11, C44, C67

HELLENIC 
OPEN
UNIVERSITY
The International Conference on Business & Economics of the Hellenic Open University (ICBE - HOU) aims to bring together leading scientists and researchers, affiliated with the HOU, to present, discuss and challenge their ideas opinions and research findings about all disciplines of Business Administration and Economics.

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