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税收征管效率是治税效率原则的重要维度。本文利用三种非参数方法,对中国1997—2011年30个省(自治区、直辖市)的税收征管效率进行了实证分析。研究发现:1997—2011年的税收征管效率整体上呈上升趋势,但上升的幅度并不大,我国税收征管效率总体效率水平仍不高,还有比较大的提升空间,税收征管效率表现出明显的区域特征,并呈现出收敛趋势。实证结果还表明,适度减少税务人员数,提高税务人员人均管理人口范围,有助于税收征管效率的提高;46~55岁之间年龄段的工作人员在税收征管中有更高的效率,对税收征管更为直接有效的知识可能在于经验知识和专业技能,学历并非关键因素;经济开放度的提升、大学教育普及率的提高对税收征管效率具有明显的正向效应。税收征管分权度的提高不利于税收征管效率的改善,从效率角度出发,应实现国地税系统的合并。
Tax collection efficiency is an important dimension of the tax efficiency principle. This paper uses three nonparametric methods to analyze the tax collection and management efficiency of 30 provinces (autonomous regions and municipalities directly under the Central Government) in China from 1997 to 2011. The study finds that the overall efficiency of tax collection and management in 1997-2011 is on the rise, but the rate of increase is not large. The overall efficiency of tax collection and administration in China is still not high, and there is still much room for improvement. Tax collection and administration efficiency shows obvious Regional characteristics, and showed a convergence trend. The empirical results also show that a moderate reduction of the number of taxpayers and an increase in the per capita administrative population of taxpayers are conducive to the improvement of the efficiency of tax collection and management. Staff in the age group of 46 to 55 are more efficient in tax collection and administration. Tax administration may be more direct and effective knowledge of experience and expertise, academic qualifications are not the key factor; economic openness, higher education penetration rate of tax collection and management efficiency has a clear positive effect. The improvement of tax collection and decentralization is not conducive to the improvement of the tax collection and management efficiency. From the perspective of efficiency, the consolidation of the national tax system should be realized.