
doi: 10.3846/bm.2010.095
The main problem examined in current article is the evaluation of the tax system as a uniform totality. The crystallization of shortcomings of the tax system evaluation methods has been followed by justification of the development of a tax system evaluation model. It is suggested that tax systems should be evaluated through the hierarchic evaluation system consisting of primary, partial-integrated and complex-integrated indicators. Primary non-recurrent indicators are classified into three groups and aimed at evaluating the tax system through the prism of a certain aspect. The synthesis of partial integrated indicators creates preconditions for complex evaluation of tax systems. The identified significance levels of indicators demonstrate the relation between the indicators and their impact on the final evaluation. Complex tax system evaluation provides (with) a possibility to conduct a systematic analysis and to generate a quantitative estimate.
indicator, multicriteria evaluation, tax system, methods
indicator, multicriteria evaluation, tax system, methods
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 4 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
