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以DEA模型为基础,对2007年我国30个省(市、自治区)的税收征管效率进行测算。结果表明,我国税务机关目前的综合效率、技术效率均处于一个较低水平,仍有很大的提升空间。进一步的分析表明,经济发展水平的高低是决定征管效率的一个重要因素;现有技术手段的作用并没有得到充分发挥;税务人员数量过于庞大是造成征管效率低下的一个重要原因。
Based on the DEA model, the tax collection and management efficiency of 30 provinces (municipalities and autonomous regions) in China in 2007 is estimated. The results show that the current comprehensive efficiency and technical efficiency of China’s tax authorities are at a relatively low level, and there is still much room for improvement. Further analysis shows that the level of economic development is an important factor in determining the efficiency of collection; the role of the existing technical means has not been brought into full play; and the excessive number of taxpayers is an important reason for the inefficiency of collection and management.