"The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in EuropeanUnion Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level."

中文翻译：

---

“欧盟成员国的税收管理集群”

根据专业文献中制定的 5 个指标评估活动的效率。研究表明，形成的集群中的税务机关可以在排名部分之一中找到。因此，基于反映其特征的变量对税务机关进行分组可以成为确定与特定效率水平相关的税务机关的组织和运作模式的有用工具。”