13,558
Views
9
CrossRef citations to date
0
Altmetric
Articles

Impact of the efficiency of the tax administration on tax evasionFootnote

, , , &
Pages 1138-1148 | Received 11 Dec 2013, Accepted 09 Sep 2015, Published online: 30 Nov 2015

References

  • Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323–338.10.1016/0047-2727(72)90010-2
  • Banker, R., Charnes, A., & Cooper, W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. Management Science, 30, 1078–1092.10.1287/mnsc.30.9.1078
  • Barros, C. P. (2007). Technical and allocative efficiency of tax offices: A case study. International Journal of Public Sector Performance Management, 1, 41–61.10.1504/IJPSPM.2007.013838
  • Bird, R. (2004). Administrative dimensions of tax reform. Asia-Pacific Bulletin, 10, 3–21.
  • Brooks, N. (2001). Key issues in income tax: Challenges of tax administration and compliance. Document of 2001 Tax Conference of the Asian Development Bank.
  • Charnes, A., Cooper, W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2, 429–444.10.1016/0377-2217(78)90138-8
  • Cooper, W., Seiford, L., & Tone, K. (2000). Data envelopment analysis: A comprehensive text with models, applications, references and DEA-solver software. Boston, MA: Kluwer Academic Publishers.
  • Cowell, F. (1990). Cheating the government: The economics of evasion. Cambridge: MIT Press.
  • Escobari, D. (2012). Imperfect detection of tax evasion in a corrupt tax administration. Public Organization Review, 12, 317–330.10.1007/s11115-011-0172-5
  • European Commission. (2007). Fiscal blueprints: A path to a robust, modern and efficient tax administration. Taxation and Customs Union, 1-96.
  • Eurostat. (2013). The European statistical system. Retrieved from http://epp.eurostat.ec.europa.eu
  • Farrell, M. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society. Series A (General), 120, 253–281.10.2307/2343100
  • Gill, J. (2000). A diagnostic framework for revenue administration ( World Bank technical paper No. 472).
  • Gonzalez, X. M., & Mile, D. (2000). Eficiencia en la Inspección de Hacienda [Efficiency of tax inspectorate]. Revista de Economia Aplicada, 8, 203–219.
  • International Finance Corporation. (2012). Paying taxes 2012: The global picture. Washington DC: The World Bank.
  • International Monetary Fund. (2012). Revenue administration’s fiscal information tool. Washington DC: The IMF.
  • International Tax Dialogue. (2010). Revenue administration in Sub-Saharan Africa. ITD Comparative Information Series, France.
  • IOTA. (2013). The Intra-European organisation of tax administrations. Retrieved from www.iota-tax.org
  • Krstić, G., Schneider, F., Arandarenko, M., Arsić, M., Radulović, B., Ranđelović, S., & Janković, I. (2013). The shadow economy in Serbia: New findings and recommendations for reform. Foundation for the Advancement of Economics, USAID Business Enabling Project, Number: RFA-2012-05 Serbia.
  • Moesen, W., & Persoon, A. (2002). Measuring and explaining the productive efficiency of tax offices: A non parametric best practice frontier approach. Tijdschrift Voor Economie en Management, 47, 399–416.
  • Organization for Economic Co-operation and Development. (2011). Tax administration in OECD and selected Non-OECD countries: Comparative information series (2010). Paris: Centre for Tax Policy and Administration.
  • PEFA. (2013). Public expenditure and financial accountability. Retrieved from www.pefa.org
  • Popović, G., & Martić, M. (2005). Two-stage DEA use for assessing efficiency and effectiveness of micro-loan program. The 7th Balkan Conference on Operational Research, Bacor 05, Constanta, Romania.
  • Scheel, H. (1998). Efficiency measurement system: DEA for windows. Software, Operations Research und Wirtschaftsinformatik, Universität Dortmund. Retrieved from http://www.wiso.uni-dortmund.de/lsfg/or/scheel/ems/
  • Schneider, F. (2012). Size and development of the shadow economy from 2003 to 2012: Some new facts. Retrieved from http://www.econ.jku.at/members/Schneider/files/publications/2012/ShadEcEurope31.pdf
  • Schneider, F., Büehn, A., & Montenegro, C. E. (2010). Shadow economies all over the world: New estimates for 162 countries from 1999 to 2007 ( World Bank, Policy Research Working Paper No. 5356).
  • Schneider, F., & Erste, D. H. (2000). Shadow economies: Size, causes and consequences. Journal of Economic Literature, 38, 77–114.10.1257/jel.38.1.77
  • Schneider, F., & Klinglmair, R. (2004). Shadow economies around the world: What do we know? ( Economics working papers 2004-03). Austria: Department of Economics, Johannes Kepler University Linz.
  • Statistical Office of the Republic of Serbia. (2013). Retrieved from www.stat.gov.rs
  • USAID. (2013). U.S. agency for international development. Retrieved from www.usaid.gov
  • World Bank. (2012). Integral tax administration assessment model. Washington DC: The World Bank.