An Analysis of the Efficiency of Tax Administrations of 26 European Countries in 2017

Journal
Anastasiou, A.; Kalligosfyris, C.; Kalamara, E.
European Union; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 2
FormatPDF
EUR
40
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45
(VAT excl.)

This article analyses the efficiency of the tax administrations of 26 European countries in 2017. The results showed significant differences between the countries examined, thereby providing useful information regarding the performance of their tax authorities in critical areas.