我國地方稅務機關技術變遷偏向之研究

A Study on Measuring Biases in Technological Change of The Local Tax Administration in Taiwan

吳季芬(Chi-Fen Wu)

指導教授 ： 黃淑惠

國立臺中科技大學/商學院/財政稅務系租稅管理與理財規劃碩士班/碩士(2014年)

摘要

財政為庶政之母，沒有稅收就沒有建設，本文以我國20個縣市地方稅務局為對象，探討2006至2012年地方稅捐稽徵機關生產力的變動情形，本文採Malmquist生產力指數來分解生產力的成長來源，將生產力變動分解成技術效率變動與生產技術變動，前者又分為純技術效率變動與規模效率變動；後者又分為在中立性下變動的大小、投入偏向及產出偏向，以掌握地方稅捐稽徵機關之技術變動趨勢。
本文另採Wilcoxon符號等級檢定進行測試，實證發現含有非意欲產出變數確實與不含非意欲產出變數對實證結果具有顯著差異，因此本文將非意欲產出變數納入，俾能更加切合實務，經本文研究發現，我國20個縣市地方稅務局總要素生產力平均每年成長約1.7%，表示地方稅務局在該期間整體呈現改善狀態，這種改善是歸因於技術進步1.5%和效率微幅的提高0.3%，故地方稅務局生產力進步的主要來源是技術進步，此外，找到技術變遷偏向的證據，技術進步是由於產出偏向之貢獻，研究結果可提供地方稽徵機關未來提升效率之參考。

關鍵字

Malmqusit生產力指數 ； 投入偏向技術變動 ； 產出偏向技術變動

並列摘要

The finance is the foundation of political affairs, and undoubtedly, there is no construction and development without tax revenues. The aim of the study is to investigate the change of productivity growth in 20 local tax administrations in Taiwan during the period of 2006 to 2012. The non-parametric Data Envelopment Analysis was used to compute Malmquist productivity indexes, which were decomposed into efficiency change and technical change. The former was further decomposed into changes in pure technical efficiency and scale efficiency. The latter is further decomposed into an output bias, input bias and a magnitude component so as to master the technical dynamic tendency of the local tax administrations in Taiwan.
The survey was also analyzed using Wilcoxon signed rank test to find out that the existence of undesirable output variable significantly influenced the investigation. Therefore, the study, which included the undesirable output variable, can match the reality pragmatically. According to the finding of the study, the total factor productivity (TFP) of sectors increased at a rate of 1.7 % per annum, which suggests the overall improvement of the local sectors in this period of time. The improvement could be ascribed to 1.5 % in the technical progress and 0.3% increase in efficiency. Therefore, the technical progress mainly contributed to the productivity of the local tax bureaus. Besides, we found out the evidence of the biases of technological change and the output bias can lead to the technical progress. According to the analysis of the above research findings, the suggestions are proposed to be the reference for local tax bureaus in efficiency improvement.

並列關鍵字

Malmquist Productivity index ； Input Biased technological chagne ； Output Biased technological change

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