Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study

Nguyen, Trang Thi Thuy; Prior, Diego; Hemmen, Stefan van

doi:10.1016/j.eap.2020.03.002

Cited by 19 publications

(6 citation statements)

References 47 publications

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“…Improving tax administration efficiency is vital for economic development and lessening political interference and tax evasion practices {Levin and Widell, 2014 #16; Nguyen et al , 2020 #15}. However, Jha et al (2000) found that central Indian states with higher grants from the central government had lower tax efficiency.…”

Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

“…In conclusion, improving tax collection efficiency and reducing tax evasion is crucial for economic development and ensuring government revenue. Future studies should examine tax administration performance at the cross-country level, as recommended by Nguyen et al (2020), and the impact of institutional variables on tax collection, as highlighted by Arif and Rawat (2018).…”

Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

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Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts

Alqalawi,

Alwaked,

Al Qudah

2023

JMLC

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Purpose This paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection for G20 nations from 2008 to 2020 and investigates the relationship between tax collection efficiency and tax evasion. The study also examines the link between tax collection efficiency and a proxy for tax evasion through anti-corruption efforts. Design/methodology/approach The study assumes that tax collection is a function of gross domestic product (GDP), population, imports and price level. The study uses a stochastic frontier analysis to calculate the efficiency of tax collection. It estimates the loss in total tax collection due to inefficiency by comparing actual and best-practice tax collection. Findings The findings indicate that anti-corruption measures and technological advancements positively impact tax collection efficiency. Great Britain is identified as the most efficient country in tax collection, whereas Saudi Arabia is the least efficient. Germany has the highest losses in tax collection due to inefficiency, while Australia experiences the lowest losses in tax collection. Originality/value This study suggests several practical implications. For example, legislators and policymakers should pay more attention to anti-corruption policies. Also, tax agenesis should focus on better understanding variations in tax collection efficiency between countries and how they relate to tax evasion.

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Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts

Alqalawi,

Alwaked,

Al Qudah

2023

JMLC

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“…With the acceleration of globalization, many countries have been affected by macroeconomic and a series of other factors, and the politicians need to compare the tax policies of different countries horizontally to adjust their own tax collection policies constantly. Nguyen et al [9] analyzed the performance of tax administration for 44 countries by both semi-nonparametric StoNED and conditional order-m methods. ey found that the efficiency of the 2012-2015 time is significantly higher than that of the 2008-2011 period.…”

Section: Literature Reviewmentioning

confidence: 99%

Optimization of Tax Collection and Administration Efficiency in Less Developed Regions of Western China

Yan

Zuo

Zhang

et al. 2022

Discrete Dynamics in Nature and Society

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Tax is the main source of national and regional income, and the efficiency of tax collection and administration is of great significance to the sustainable development. In order to improve the efficiency of tax collection and administration in the less developed regions of western China due to the slow economic development, the low volume of tax revenue, and the high cost of tax collection and administration, this study extends the two-stage DEA model to the case of asymmetric two-stage efficiency values and analyzes the tax collection and administration efficiency of Yunnan Province by the improved model. The results show that the average value of tax collection and administration efficiency of Yunnan Province in 2020 is 0.944, and the overall efficiency values of tax collection and administration in most of the states and cities are within the range of 0.8–1.0. The overall tax collection and administration efficiency of Yunnan Province is relatively ineffective and can be improved. This study also makes relevant suggestions on how to improve the efficiency of organizations to promote the sustainable development of regions and the nation.

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“…Meanwhile, as an institution, tax administration that manages the system, the taxation process and services. The quality and quantity of human resources is also one of the benchmarks for tax administration performance (Keen & Slemrod, 2017;Martínez et al, 2022;Nguyen et al, 2020). The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4).…”

Section: Tax Administrationmentioning

confidence: 99%

The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4)

Wahyudin

2022

ijtc

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The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.

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Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study

Cited by 19 publications

References 47 publications

Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts

Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts

Optimization of Tax Collection and Administration Efficiency in Less Developed Regions of Western China

The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4)

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