Measuring tax administrations efficiency using data envelopment analysis : evidence from 26 European countries
Athanasios Anastasiou, Charalampos Kalligosfyris and Eleni Kalamara
| Year of publication: |
2023
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|---|---|
| Authors: | Anastasiou, Athanasios ; Kalligosfyris, Charalampos ; Kalamara, Eleni |
| Published in: |
International journal of computational economics and econometrics : IJCEE. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-1189, ZDB-ID 2545120-0. - Vol. 13.2023, 1, p. 61-109
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| Subject: | tax administration | efficiency | data envelopment analysis | DEA | tax compliance | tax audit | tax revenue | Finanzverwaltung | Fiscal administration | Data-Envelopment-Analyse | Data envelopment analysis | Steuereinnahmen | Tax revenue | Steuermoral | Tax compliance | Effizienz | Efficiency | Steuererhebungsverfahren | Taxation procedure |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJCEE.2023.127311 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014307707