ASSESSMENT OF THE PERFORMANCE OF OECD COUNTRIES RELATED TO TAX REVENUES BY USING THE INTEGRATED ENTROPY - ARAS METHOD

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