Version 1
: Received: 29 May 2024 / Approved: 29 May 2024 / Online: 29 May 2024 (11:59:14 CEST)
How to cite:
Milosavljevic, M.; Ignjatovic, M.; Milanović, N.; Spasenić, Ž.; Đoković, A. A Novel Approach to Measuring the Performance of Tax Administrations. Preprints2024, 2024051966. https://doi.org/10.20944/preprints202405.1966.v1
Milosavljevic, M.; Ignjatovic, M.; Milanović, N.; Spasenić, Ž.; Đoković, A. A Novel Approach to Measuring the Performance of Tax Administrations. Preprints 2024, 2024051966. https://doi.org/10.20944/preprints202405.1966.v1
Milosavljevic, M.; Ignjatovic, M.; Milanović, N.; Spasenić, Ž.; Đoković, A. A Novel Approach to Measuring the Performance of Tax Administrations. Preprints2024, 2024051966. https://doi.org/10.20944/preprints202405.1966.v1
APA Style
Milosavljevic, M., Ignjatovic, M., Milanović, N., Spasenić, Ž., & Đoković, A. (2024). A Novel Approach to Measuring the Performance of Tax Administrations. Preprints. https://doi.org/10.20944/preprints202405.1966.v1
Chicago/Turabian Style
Milosavljevic, M., Željko Spasenić and Aleksandar Đoković. 2024 "A Novel Approach to Measuring the Performance of Tax Administrations" Preprints. https://doi.org/10.20944/preprints202405.1966.v1
Abstract
The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or regions remains a puzzle for researchers and practitioners. This paper introduces a new approach for measuring tax administration performance using the Composite I-Distance Indicator based on 11 individual performance measures from 35 European tax administrations over two consecutive years (2018-2019). The findings highlight Denmark and the Netherlands as exemplary models for tax administration, with “Revenue Collection” being identified as a crucial driver of excellence and “Operational Performance” (such as “e-filing” and “on-time filing”) forming critical aspects of TA efficiency. This approach can be valuable for policymakers, public administration analysts, and other stakeholders interested in assessing tax administration efficiency across countries or similar problem areas requiring integrated performance indicators.
Keywords
tax administration; performance measurement; composite indicators; Europe
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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