Evaluation of Efficiency of Local Tax Administration in Taiwan-Application of Dynamic Network Data Envelopment Analysis
| Autor: | Ya-Ling Huang, 黃雅玲 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 Tax authorities bear the important burden of collecting taxes. The efficiency with which they collect taxes has huge impacts on the state''s finances. Therefore, all local tax authorities work hard to improve the efficiency of their collection. This paper aims to review the performance of 20 local tax authorities in various counties and cities in Taiwan over the 2015 to 2017 three-year period, using the Dynamic Network DEA and considering the carry-over of each period. In order to understand the efficiency in each production phase for each taxing authority, the tax collection process is divided into two phases: initial collection, and management thereof. The evaluation results are as follows: (I) Technical Efficiency: There were 9 counties and cities with overall relative efficiency: New Taipei City, Taipei City, Taoyuan City, Hsinchu City, Taichung City, Kaohsiung City, Chiayi City, Hualien County, and Penghu County. The worst was Chiayi City. (II) Carry-over: There are 4 counties and cities (Yunlin County, Chiayi County, Pingtung County, and Taitung County) whose three-year performance was poor, showing room that there is for improvement. (III) Two-Stage Performance: In the initial collection phase, the overall efficiency value is 1. From 2015 to 2017, an average of 15 counties and cities operated with relative efficiency. In the tax management phase, from 2015 to 2017, tax authorities from an average of 11 counties and cities had relatively better performance than during the initial collection phase. (IV) Observing the investment items should be saved and the output items should be increased in part from the average of 104 years to 106 years. In the worst stage of the levy, the county is Yunlin County. If the efficiency of the collection is to be improved, the Yunlin County Taxation Bureau The direct manpower and indirect manpower in the input should be reduced by 13.21% (14.35) and 5.24% (1.23) respectively. The direct collection cost and indirect collection cost should be reduced by 26.43% (11.7 million) and 0.87% respectively. (0.1 million yuan), the number of transfer tax collections in the output item should be increased by 0.04% (8 pieces), and the number of unpaid items should be reduced by 19.17% (5,723); The worst county is Jiayi County. To improve the efficiency of the collection, the direct manpower and indirect manpower of the Chiayi County Finance and Taxation Bureau should be reduced by 43.8% (11.21) and 34.45% (2.01) respectively. And the indirect collection costs should be reduced by 38.18% (4.3 million yuan) and 55.03% (4.7 million yuan) respectively, and the number of items held in the output items should be increased by 40.1% (9,364). The empirical results of this paper can provide the good indicators of the efficiency of the tax authorities in different stages, and the source and responsibility of inefficiency, which can help the performance of local tax authorities improve. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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