"CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES"

IF 1 4区 管理学 Q3 PUBLIC ADMINISTRATION
D. Pîrvu, Amalia N. Duțu, Carmen Mihaela Mogoiu
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引用次数: 3

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."
“欧盟成员国税收集中管理”
“欧洲联盟成员国使用不同的税务管理组织和职能模式,这可能决定业绩的好坏。本文根据OECD税收管理比较信息系列提供的信息,从21个变量的角度分析了欧盟成员国税收管理的组织和运作方式。利用分层聚类程序,将欧洲联盟成员国的税务管理部门分组。这种方法的目的是从活动效率的角度观察,是否可以将各自的集群与根据其分类编制的税务管理部门的某一组联系起来。该活动的效率是根据专业文献中制定的5个指标来评估的。研究表明,形成集群的税收征管机构可以在其中一个排名部分找到。因此,基于反映其特征的变量对税务管理进行分组可以成为确定与一定效率水平相关的税务管理组织和功能模型的有用工具。”
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来源期刊
CiteScore
2.10
自引率
10.00%
发文量
26
审稿时长
25 weeks
期刊介绍: TRAS represents a collective effort initiated by an international group aimed at boosting the research in the field of public administration in a country where during the communist regime there was no tradition in this sense. TRAS represents a unique source of specialized analysis of the ex-communist space, of the transition processes to democracy, of the reform of public administration, and of comparative analysis of administrative systems. The general topic covered by the articles in the Review is administrative sciences. As a result of an interdisciplinary, modern approach, the articles cover the following specific themes: Public management, public policy, administrative law, public policy analysis, regional development, community development, public finances, urban planning, program evaluation in public administration, ethics, comparative administrative systems, etc. TRAS encourages the authors to submit articles that are based on empirical research. From the standpoint of the topic covered, TRAS is lined up with the trends followed by other international journals in the field of public administration. All articles submitted to the Transylvanian Review of Administrative Sciences have to present a clear connection to the field of administrative sciences and the research (both theoretical and empirical) should be conducted from this perspective. Interdisciplinary topics related to organizational theory, sustainable development and CSR, international relations, etc. can be considered for publication, however the research needs to address relevant issues from the perspective of the public sector. Articles which use highly specialized econometrics models as well as studies addressing macro-economic topics will not be considered for evaluation. The decision on whether a certain topic falls within the interest of TRAS belongs to the editors and it is not connected with the overall quality of the work submitted.
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