IMPACT OF ENVIRONMENTAL FACTORS ON THE EFFICIENCY OF TAX ORGANIZATIONS

被引：13
|
作者：
Tsakas, Marios [1 ]
Katharaki, Maria [2 ]
机构：
[1] Univ Athens, Athens, Greece
[2] Univ Athens, Dept Econ Sci, Athens, Greece
来源：
SERBIAN JOURNAL OF MANAGEMENT | 2014年 / 9卷 / 01期
关键词：
Taxation; tax evasion; performance management; Greece; DEA; Bootstrap; Public sector organisations; quantitative methods;
D O I：
10.5937/sjm9-4314
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The study examines the performance of tax organizations in Greece, based on data obtained from a sample of 35 tax offices. Performance evaluation was conducted using DEA with bootstrap methods. In addition, Tobit regression analysis was employed to examine the environmental variables that impact on the efficiency performance of these tax offices. From the analysis, weaknesses, and management issues are derived from the tax offices inefficiency. The general conclusion is that a robust governance structure within the tax office operational framework is needed in order to improve organisational efficiency.
引用
收藏
页码：31 / 43
页数：13
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