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Type of publication: research article
Type of publication (PDB): Straipsnis konferencijos medžiagoje Clarivate Analytics Web of Science ar/ir Scopus / Article in Clarivate Analytics Web of Science or Scopus DB conference proceedings (P1a)
Field of Science: Ekonomika / Economics (S004)
Author(s): Čiulevičienė, Vida;Slavickienė, Astrida;Vaičikauskaitė, Alfreda
Title: Multicriteria model in tax system evaluation
Is part of: Rural development 2011 : 5th international scientific conference, 24-25 November, 2011, Akademija : proceedings. Akademija : Aleksandras Stulginskis University, Vol. 5, b. 1 (2011)
Extent: p. 92-99
Date: 2011
Abstract: The article aims at producing a multicriteria tax system evaluation model. So far, tax system evaluations mostly focused on specific tax system criteria, without considering their impact on the tax system as a whole. As a rule, the classical principles of taxation and Tanzi and Gill indicators are applied. However, those criteria often overlap each other resulting in calculation of similar indicators, which are commonly used to evaluate the same aspects of the tax system. Therefore, it is essential to refine those criteria, i.e. to pick out non-recurrent indicators in each of the tax system evaluation criterion in order to achieve the most comprehensive evaluation of the tax system. Furthermore, due to the limited availability of information, it is not possible to calculate all the indicators. The latter reason often plays a deciding role in selecting an evaluation method. Consequently, the obtained results are somewhat distorted and the suggested improvement directions are not always justified. The paper presents a multicriteria tax system evaluation model, which combines the tax system evaluation criteria into one whole and allows describing it based on one single value. That leads to an objective and comprehensive evaluation of the tax system, since the evaluation can take into account not only a common final estimate but also partially integrated indicators. Such indicators reflect the quantitative estimate of a certain tax system evaluation criterion. Subject to the availability of several years’ information, the changes in a certain criterion estimate over time (dynamics) and its impact on the whole tax system can be analyzed. The multicriteria evaluation model of the tax system facilitates reasoned and objective tax system improvement solutions
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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