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VOL. 11, ISSUE 5 (2024)
Clustering of EU member states according to tax audit activity indicators
Authors
Genifera Claudia Bănică, Maria Dana Bănică
Abstract
The article aims to identify how to group the
tax administrations of the EU member states according to the indicators
specific to the tax audit activity. The practical work used the tax information
related to the years 2014 and 2020 made available by the OECD through the
Series of comparative information on tax administration. At the same time,
information on tax revenues and gross domestic product published by Eurostat was
also used. Research results show that tax administrations can be grouped by
considering similarities in their tax audit activities, which can generate
clues about the tax performance level. At the same time, the shift between 2014
and 2020 in the position of the clustered states considered with tax
performance is also analyzed. Tax professionals can use the research results to
see where their tax administration stands to import best practices from tax
administrations located in the best performing cluster.
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Pages:117-125
How to cite this article:
Genifera Claudia Bănică, Maria Dana Bănică "Clustering of EU member states according to tax audit activity indicators". International Journal of Multidisciplinary Research and Development, Vol 11, Issue 5, 2024, Pages 117-125
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