臺灣地區地方稅捐稽徵機關稽徵效率暨生產力之分析

The Performance and Efficiency of Local Revenue Service Offices in Taiwan Area

王肇蘭(Chao-Lan Wang) ； 許義忠(Yi-Chung Hsu) ； 賴如庭(Ru-Ting Lai)

《會計審計論叢》 4卷1期 (2014/06) Pp. 99-136

摘要

政府建設與國家發展必須有龐大穩定的財源，而稽徵機關依法向人民課徵租稅以增裕國庫收入助於建設國家，為人民謀求更多的褔祉。稽徵效率的提升有助於增裕庫收，因此本研究首先以資料包絡分析法（data envelopment analysis, DEA）評估2003年至2010年臺灣地區21個縣（市）稅捐處的相對技術效率、純技術效率及規模報酬。結果指出：（1）八年來技術效率為1者，僅桃園縣稅捐處，而澎湖縣稅捐處則年年敬陪末座，究其原因為規模不效率所致。就時間向度觀察，不論是技術效率或純技術效率皆呈現每況愈下的現象。（2）自2004年後大部分稅捐處存在著長期規模過小的問題。其次，由Malmquist生產力指數分析結果發現，平均而言臺灣地區各稅捐稽徵處的生產力是提升的，但中區、東區及離島的生產力則為退步。此外，經由Tobit模型對各縣（市）稅捐機關的純技術效率進行迴歸，結果顯示稅務人員素質，尤其是年資及年齡較之學歷對稽徵效率的提升有顯著正面影響。

關鍵字

稅捐稽徵 ； 技術效率 ； 資料包絡分析 ； 生產力指數

並列摘要

Large-scale and stable financial resources are essential for the government's constructions and the country's development. Revenue service offices collect taxes from the public according to the law to increase the income of the national treasury and help the constructions of the country. Increasing the efficiency of revenue service offices helps to raise the income of the national treasury. Therefore, this paper aimed to evaluate the technical efficiency, pure technical efficiency and returns to scale of revenue service offices of 21 counties (cities) from 2003 to 2010 through data envelopment analysis (DEA). According to the research findings, (1) comparatively, revenue service office in Taoyuan county has the highest technical efficiency while the efficiency of Penghu county is the lowest; (2) from 2004, the common problem shared by most revenue service offices is their small scales; (3) this paper also measures the impact of inputs on outputs for Taiwan through the application of the Malmquist productivity index (MPI). Furthermore, this paper also applied Tobit regression model to conduct the regression analysis on the pure technical efficiency of revenue service offices in each county or city to identify the main influences on the efficiency of these revenue service offices. The research findings are as follows: (1) the tax base of house tax and the income of the resident have positive influence on the efficiency of revenue service offices; (2) a higher proportion of full-time staffs can lead to higher efficiency of local revenue service offices.

並列關鍵字

Tax collection ； Efficiency ； DEA ； MPI

參考文獻

王必涵，2009，臺北市稅捐稽徵處各分處稽徵績效之研究-三階段資料包絡分析法之應用，政治大學行政管理碩士學程碩士論文。(Wang, Pi Han. 2009. A Study on Performance of Branches of Taipei Revenue Service-An Application of Three-Stage Data Envelopment Analysis. Master thesis of MEPA program, National Chengchi University.)

王宗富，2001，我國國稅稽徵機關績效之評估，中山大學企業管理學系碩士論文。(Wang, Tsung-Fu. 2001. The Performance Evaluation of the National Tax Administration in Taiwan－The Research of Data Envelopment Analysis. Master thesis of MBA program, National Sun Yat-sen University.)

王肇蘭、許義忠與徐偉初，2008，臺灣地區地方政府效率暨生產力之評估，應用經濟論叢，第 84 期：71-120。(Wang, Chao-Lan, Yi-Chung Hsu, and Steve Waicho Tsui. 2008. Performance and efficiency of municipal government in Taiwan. Taiwan Journal of Applied Economics 84: 71-120.)

吳濟華、劉春初與馮永猷，2010，臺灣地方政府公共支出效率衡量之實證研究，行政暨政策學報，第 50 期：33-80。(Wu, Jih-Hwa, Chun-Chu Liu, and Yung-Yu Feng. 2010. An empirical study of measuring public expenditure efficiency in Taiwan’s local governments. Public Administration & Policy 50: 33-80.)

李豔玲，1997，稅捐稽徵機關績效評估之研究，中山大學公共事務管理所碩士論文。(Li, Yen-Ling. 1997. Shui Juan Ji Zheng Ji Guan Ji Xiao Ping Gu Zhi Yan Jiu. Master thesis of MPAM program, National Sun Yat-sen University.)