Cross-country Tax Collection Efficiency Analysis of Tax Agencies Based on Metafrontier DEA

• Main Authors: Ching-Hsiu Lien, 連靜修
• Other Authors: 黃淑惠
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/v8czqu

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === The subject of this article is to examine the difference of the technical efficiency and tax collection technology among the tax agencies of 31 member countries of APEC and EU in 2011. The three-stage DEA is applied as the evaluation method. The technical difference among the tax agencies of 31 member countries would be evaluated reasonably without considering the influence of environmental variation. It is expected to comply with the multiple output of tax agency, the difference of policy guideline and the different characteristic of operating environment. In addition, it is required to consider to reduce the investing and expanding output and the of difference production technology of each tax agency as the tax agency is seeking the maximum taxation and minimum tax collection cost. Therefore, the directional distance function is adopted to be combined with O’Donnell et al.（2008）and further take the metafrontier as the concept for data envelopment analysis to execute the comparison of the tax collection efficiency and technical gap among different countries so as to expose the difference of the resource utilization and technical standard of tax collection of each country. This will further provide the learning benchmark of each other for the tax agencies. According to the experimental result, the meta technical efficiency and technology gap ratio of the entire sample country are increased significantly after the adjustment of three-stage DEA. Meanwhile, the metafrontier model can even be explained that the technical gap of tax collection does exist when the tax agency is restricted by the resource constraint, government policy and other external factors.