本文主要係探討區域性、各種國稅項目和年度差異,是否對於台灣地區租稅稽徵機關的稽徵效率有重大影響。由於目前文獻鮮少研究稽徵機關對於各種國稅項目的稽徵績效,因此無法得知如何提升整體的稽徵績效。所以,本文的研究可以說是補足目前國內對於探討國稅稽徵機關之稽徵效率文獻的不足。本文研究期間為2001年到2006年,將台灣地區的稽徵機關依區域劃分成21個區域,透過資料包絡分析法(DEA)來了解各個區域內的稽徵機關之稽徵效率。實證結果發現:(1)北部區域內的稽徵機關在各方面的表現均較中部和南部區域的稽徵機關來得優異,顯示區域性差異會影響稽徵效率。(2)將國稅總和細分出8項國稅項目後,發現證券交易稅、期貨交易稅和菸酒稅的表現相對優於其他稅目。(3)最後,以各年度來分析,發現2004年的表現最優異,然而2004年台灣面臨總統大選的時機,因此本文也不排除外在的環境因素會影響到年度的分析結果。
The purpose of this paper is to discussion whether the regional、 the national tax project and the annual difference might have a significant impact on efficiency of Taiwan's National Tax Administrations. Due to the literatures seldom examine the relations between the Tax Administrations and tax projects, so we can't understand how to enhance the overall performance. Therefore, this paper can to complement the current domestic Tax Administrations the inadequacies of the literature about the tax audit. In this paper, the study's period is from 2001 to 2006, the Taiwan's regional divide into 21 regions as a sample, through the Data Envelopment Analysis (DEA) to understand the efficiency of various organs within the region. The empirical results show that: (1) The northern region of Administration in all aspects of performance is better than the Administrations in central and southern regions, show that the regional will affect the performance of the correlation organs. (2) The total tax was to divide into eight items and found that the performance of the Securities Transaction Tax, the Future Transaction Tax and the Tobaoo and Aloohol Tax was the relatively better than other items. (3) Finally, to the annual analysis found that the performance was the best in 2004, but Taiwan to be faced the presidential election in 2004, so we do not exclude external environmental factors will affect the annual results of the analysis.