我國地方稅務機關之績效評估-動態網絡資料包絡分析法之運用

稅務機關肩負著稽徵稅收之重責，其稽徵效率之將影響國家財政至深且鉅，故各地方稅務機關均致力於提升稽徵效率。本文係探討從104年至106年3年期間我國各縣市20個地方稅務機關之績效，運用動態網絡資料包絡分析法(Dynamic Network DEA)，並考量到每期間的Carry-over，為求了解每個稅務機關之各生產階段效率，將稽徵作業流程予以區分為開徵及稅務管理二階段，評估結果：(一)技術效率：整體相對有效率之縣市有9個：新北市、臺北市、桃園市、新竹市、臺中市、高雄市、嘉義市、花蓮縣及澎湖縣；最差為嘉義縣。(二)Carry-over：有4個縣市(雲林縣、嘉義縣、屏東縣、臺東縣)3年之績效均不佳，顯示有再改進之空間。(三)二階段績效：開徵階段部分，整體效率值為1，運作相對有效率之縣市，104年至106年平均有15個縣市：稅務管理階段部分，104年至106年平均有11個縣市，顯示稅務機關在開徵階段績效較佳。(五)經整體研究發珼，要使稽徵工作有效率，績效不佳之縣市要注意投入項之應再節省項目為直接及間接人力、直接及間接稽徵成本、應減樓地板面積；產出項之應增加項目為移轉稅及持有稅徵起件數及應減少的是持有稅未徵起件數，以利提升相對效率，並可知改善之方向。

關鍵字

技術效率；動態網絡資料包絡分析法； Carry-over

並列摘要

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.