摘要 賦稅係我國一切建設之主要財源,國稅局職司國稅稽徵工作,其主要稽徵成本來自人事費用,在政府精簡用人政策下,國稅稽徵機關預算員額及經費,並未隨著業務量等比例增加,規劃我國國稅局最適人力與稽徵成本配置,可裕稅收,因應各項建設支出。本研究採資料包絡分析法(Data Envelopment Analysis,簡稱DEA)分析我國財政部所屬臺北國稅局、北區國稅局、中區國稅局、南區國稅局及高雄國稅局等五區國稅局人力與稽徵成本配置的稽徵效率,將五區國稅局視為非獨立的決策單位,期能經由五區國稅局人力資源的增減、區局內人員的調度及稽徵成本配置,求整體國稅稽徵人力與稽徵成本的最適配置。 本研究將非意欲產出項納入考量,同時解出意欲產出的極大值與非意欲產出的極小值,因國稅局稽徵業務包含意欲產出與非意欲產出,故本文實證模型更能與實際切合,研究結果,可瞭解我國五區國稅局之人力配置與資源運用情形,以及各區國稅局之稽徵效率,並提出改善建議,以達全體國稅稽徵人員配置之最適化,整體稽徵成本之最佳化,其實證結果可提供主管當局作為資源配置與績效評估之參考。 關鍵詞:國稅局、資料包絡分析法、人力與稽徵成本配置
ABSTRACT All construction funds of the central government derive chiefly from taxes, especially the revenues from national taxes. National Tax Administrations are responsible for collecting national taxes. Human resources expenses are the most major costs of National Tax Administrations. This research proposes the Data Envelopment Analysis reallocation policies. This paper presents an alternative approach to reallocating human resources and collecting costs. Specifically, an aggregated concept in the form of data envelopment analysisAn application to illustrate manpower rightsizing in National Tax Administrations organizational setting also demonstrated using DEA for regular and contracted employees. The effective application of those resources will be proposed to National Tax Administrations during the process so that the research result can be successfully put into practice. These results demonstrate that the application is effective in reducing and transferring staff while maximizing organizational good output levels and minimizing bad output levels. The results also present directions for possible improvements in workplace efficiency. Keywords:National Tax Administration, Data Envelopment Analysis, Human Resource and Collecting Cost Efficiency