IMPACT OF ENVIRONMENTAL FACTORS ON THE EFFICIENCY OF TAX ORGANIZATIONS
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University in Belgrade
2014-05-01
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| Series: | Serbian Journal of Management |
| Subjects: | |
| Online Access: | http://www.sjm06.com/SJM%20ISSN1452-4864/9_1_2014_May_1-144/9_1_2014_31-43.pdf |
| Summary: | 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. |
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| ISSN: | 1452-4864 2217-7159 |