Measuring tax administration service levels by using DEA (original) (raw)

Economic computation and economic cybernetics studies and research / Academy of Economic Studies

Abstract

Efficient and effective reform of tax policy and Tax Administration is essential for successful economic reforms in transition countries. The major mistake in tax reform in transition countries was focusing only on modernizing of tax policies, in the same time relegating Tax Administration and taxpayer issues to a remote second place. All Tax Administrations try to achieve as good a compliance outcome as possible. In other words, goal is to maximize the overall level of voluntary tax compliance with existing resources. This paper will use DEA in order to measure Tax Administration service levels provided to taxpayers. Based on results, recommendation will be given to the Serbian Tax Administration. The higher gap between the level of services between developed and Serbian Tax Administration will lead to a lower level of voluntary compliance and higher level of the compliance costs in Serbia.

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