Özet:

The aim of this study is to evaluate the performance of 33 OECD member countries in terms of tax revenues in 2007 and 2016 by comparing with the methods of multi-critical decision making (MCCV) such as Entropy and ARAS. In the assessment of countries, the share of the corporate tax in the GDP (GDP), the share of the income tax in the GDP, the share of the value added tax (VAT) in the GDP, the share of GDP and fixed capital investments (SSY) in the GDP were used as criteria. The results of the assessment made in each two years have been determined as the most important criterion as the share of the SSY in GDP. The United States has also been ranked the country with the best performance in terms of tax revenues every two years.

Özet:

The present study aims to compare the tax revenue performance of 33 countries that became OECD members in 2007 and 2016 through Multi-Criteria Decision Making (MCDM) methods such as Entropy and ARAS (Additive Ratio Assessment Method). While evaluating the tax revenue performance of the countries, the share of Corporate Tax in Gross Domestic Product (GDP), the share of Revenue Tax in GDP, the share of Value Added Tax (VAT) in GDP, and the share of GDP and Fixed Capital Investments (FCI) in GDP was used as the criterion. The assessment revealed that the most important criterion in the two years was the share of FCI in the GDP. Furthermore, it was determined that the United States (USA) had the best tax revenue performance in both years.

Anahtar Kelimeler: