Cluster analysis in the field of taxation

Shluková analýza v problematice daní

Jarmila Rybová

Acta Oeconomica Pragensia, 2015, vol. 2015, issue 3, 58-66

Abstract: Cluster analysis is a method of multivariate data processing. It can be easily applied, for example, by means of statistical software. The article focuses on an application of cluster analysis in the field of taxation. The possibility of applying the method is compared for each tax or groups of taxes at two levels: by an individual state and between selected countries. It is also possible to determine, on the basis of cluster analysis, the impact of taxes on economic operators, which can be sorted according to various criteria (income, types of households represented by their members, etc.). An overview of studies in which the selected method of cluster analysis applied to selected datasets shows that cluster analysis has been supplemented by another statistical method or that the clustering process is repeated on a selected part of a set of objects or characters. The reason is usually better interpretation of results and complementary broader context.

Keywords: cluster analysis; taxation; comparison of taxes; multivariate data analysis (search for similar items in EconPapers)
JEL-codes: C38 H21 H23 H24 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.aop.476

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