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Journals / Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty / 2026 / Volume: 12 Issue: 3

Assessing Tax Performances in Selected OECD Countries Using Entropy-Based MULTIMOORA Method

Uğur Çiçek(MEHMET AKİF ERSOY ÜNİVERSİTESİ)0000-0003-1357-2561
Pages
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Publication Date
2025-09-30
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The differences in the rankings can be explained by the reforms in the tax performance of countries and economic transformations over time.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this paper is to comparatively assess the tax performances of 18 selected OECD countries for the period 2014-2022.
📊
Key Findings & Data:This paper evaluates the tax performance of countries using the entropy-based MULTIMOORA method based on tax revenue criteria.
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Conclusion & Impact:The differences in the rankings can be explained by the reforms in the tax performance of countries and economic transformations over time.
🔬Design:Research Article
📍Scope:2014-2022 Verileri
⚙️Variables:Tax Performance · Tax Revenues · Multicriteria Decision Making

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.

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Cite This Article

Çiçek, U. (2025). Assessing Tax Performances in Selected OECD Countries Using Entropy-Based MULTIMOORA Method. Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty, Volume: 12 Issue: 3. https://doi.org/10.30798/makuiibf.1683042

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