Assessing Tax Performances in Selected OECD Countries Using Entropy-Based MULTIMOORA Method
Year: 2025
Type: article
Abstract: The purpose of this paper is to comparatively assess the tax performances of 18 selected OECD countries for the period 2014-2022. This paper evaluates the tax performance of countries using the entropy-based MULTIMOORA method based on tax revenue criteria. The data covers 2014, 2016, 2018, 2020, and 2022 using different criteria: total tax revenues, corporate tax, income tax, goods and services tax, and national income per capita to determine tax performance. The findings show that GDP per capita is the most critical criterion in general, but the corporate tax criterion has the highest weight for the first time in 2022. Luxembourg, Switzerland, and Norway have the best performance, while Hungary, Poland, and Slovenia have the lowest performance throughout the analysis. The differences in the rankings can be explained by the reforms in the tax performance of countries and economic transformations over time.
Author: Uğur Çiçek
Institution: Burdur Mehmet Akif Ersoy Üniversitesi
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4415054197