Cross-country Tax Collection Efficiency Analysis of Tax Agencies Based on Metafrontier DEA
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 tech...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/v8czqu |