Clustering Tax Administrations in European Union Member States

Daniela Pîrvu, Amalia Duţu, Carmen Mihaela Mogoiu

Abstract


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.


Keywords


cluster analysis; efficiency; organizational models; performance; tax administrations.

Full Text:

PDF


DOI: http://dx.doi.org/10.24193/tras.63E.6 Creative Commons License
Transylvanian Review of Administrative Sciences by TRAS is licensed under a Creative Commons Attribution 4.0 International License.
Based on a work at http://rtsa.ro/tras/


Online ISSN: 2247-8310 | Print ISSN: 1842-2845 |  © AMP

The opinions expressed in the texts published are the author’s own and do not necessarily express the views of TRAS editors. The authors assume all responsibility for the ideas expressed in the materials published.