當前臺灣各地方政府面臨財政赤字惡化之際,官方企圖以舉新債方式來解決財政問題,本文則以政府治理角度切入,分析地方稅稽徵機關績效表現與地方稅稅收的關係。過往文獻對於稽徵人力、設備資源及技術改革等是否會影響稅收皆曾有探討,惟缺乏綜合性的指標,故本文第一階段以常用於衡量非營利事業組織的資料包絡分析法(DEA)分析地方稅稽徵機關的績效,包含傳統BCC、超效率及超級效率模型,第二階段佐以超級效率模型求得之效率值,建構Panel Data固定效果模型來分析地方稅稽徵機關績效與地方稅稅收的關係。 本文研究結果指出,地方稅稽徵機關積效與地方稅收具有正向且顯著之影響,換言之,地方政府面對財政窘境時,短期可設法透過提升稽徵機關效率來改善,長期應該考慮調整不動產課稅的評價,擴大稅基,以穩定的增加地方自主性的財源;另外地方行政首長選舉前1年,會有選票考量,對地方稅收有顯著負面影響;而教育程度的提升以及所得分配公平程度,則對地方稅稅收有正面助益。
This paper aims to analyze the relationship between the performance of local tax administration and tax revenue in Taiwan from 2006 to 2010.We adopt three data envelopment analysis (DEA) methods ,BCC,SBM,and Super SBM model to evaluate the efficiency of local tax administrations. The research findings are as follow:(1)Super SBM model can find the most efficient revenue service office;(2)the revenue service offices in the north are much more efficient than others. Then we conduct panel data approach with fixed effect model and the Super SBM efficiency scores to analyze the relationship between local tax administration and its revenue .The empirical result shows that:(1) There is a significant correlation between the performance of local tax administration and its revenue;(2)local authority chief executive election might hurt revenue;(3)uneven distribution of wealth is also harmful.