Relative efficiency within a tax administration: The effects of result improvement
| Autor: | Elena Villar Rubio, Pedro Enrique Barrilao González, Juan Delgado Alaminos |
|---|---|
| Jazyk: | English<br />Spanish; Castilian |
| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | Revista Finanzas y Política Económica, Vol 9, Iss 1, Pp 135-149 (2017) |
| Druh dokumentu: | article |
| ISSN: | 2248-6046 2011-7663 |
| DOI: | 10.14718/rf&pe.v9i1.1343 |
| Popis: | This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current expenditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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