Tax Administration Efficiency in 35 OECD Countries: DEA Method

Year 2024, Volume: 32 Issue: 59, 475 - 499, 31.01.2024

Sevilay Ece Gümüş Özuyar Ayça Özekin

https://doi.org/10.17233/sosyoekonomi.2024.01.21

Abstract

The efficiency of the tax administration should be evaluated for both tax costs and tax revenue. Modest tax cost, on the other hand, reduces tax losses by raising the taxpayer’s voluntary compliance and increasing the public revenue. Moreover, fast and accurate taxation minimises the risk of the Tanzi effect as it shortens the taxation process. This research aims to detect the tax administration efficiency of 35 selected OECD countries in 2019 via DEA. The year is chosen to avoid the imbalances created by Covid-19. Efficiency scores are acquired under fixed and varying effects to the scale assumptions via two separate models, providing information on scale and technical activities.

Keywords

Tax Administration, Effectiveness, Data Envelopment Analysis, OECD Countries

35 OECD Ülkesinde Vergi İdaresinin Etkinliği: VZA Yöntemi

Abstract

Vergi idarelerinin etkinliği gerek vergi maliyetleri gerekse vergi gelirleri bakımından analiz edilmelidir. Vergi maliyeti düşüklüğü mükellefin gönüllü uyumunu artırmak suretiyle vergi kayıplarını azaltır ve toplam kamu geliri miktarını artırır. Üstelik hızlı ve doğru vergilendirme, vergileme sürecini kısalttığından Tanzi etkisinin ortaya çıkma riskini de azaltır. Bu bilgiler dahilinde bu çalışmanın amacı, Veri Zarflama Analizi yöntemiyle 2019 yılı için seçilmiş 35 OECD ülkelerindeki vergi idarelerinin etkinliğinin saptanmasıdır. Bu yıl, Covid-19’un yarattığı dengesizliklerden korunmak adına seçilmiştir. Etkinlik skorları, ölçeğe sabit ve değişen etkiler varsayımları altında farklı modeller kurularak elde edilmiştir ve incelenen ülkeler için ölçek ve teknik etkinlikler saptanmıştır.

Keywords

Vergi İdaresi, Etkinlik, Veri Zarflama Analizi, OECD

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