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Bu calismanin amaci 2007 ve 2016 yillarinda OECD’ye uye olan 33 ulkenin vergi gelirleri acisindan performanslarinin, Entropi ve ARAS gibi Cok Kriterli Karar Verme (CKKV) yontemleri ile karsilastirarak degerlendirmektir. Ulkelerin degerlendirilmesinde Kurumlar Vergisinin Gayri Safi Yurt Ici Hasila (GSYIH)  icindeki payi, Gelir Vergisinin GSYIH icindeki payi, Katma Deger Vergisinin (KDV) GSYIH icindeki payi, GSYIH ve Sabit Sermaye Yatirimlarinin (SSY) GSYIH icindeki payi kriter olarak kullanilmistir. Yapilan degerlendirme sonucunda her iki yil icinde en onemli kriter SSY’nin GSYIH icindeki payi olarak belirlenmistir. Ayrica her iki yilda da vergi gelirleri bakimindan performansi en iyi olan ulke Amerika Birlesik Devletleri (ABD) olarak saptanmistir.

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