財政為庶政之母,國稅的稅收高居全國稅收八成以上,民國81年財政部成立臺灣省北、中、南區國稅局,辦理臺灣省各地區國稅稽徵業務。近年來國稅局的效率逐漸受到重視,由於人事費是政府機關的主要投入,而政府的任何支出皆受限於預算,故只能在既定的經費及人力資源下,追求稅收及稽徵效率的極大化,俾尋求最佳的人力資源配置及進行人力資源重分配。本研究採中央化資料包絡分析法(Centralized Data Envelopment Analysis, 簡稱CDEA)分析中區國稅局所轄分局及稽徵所共19個稽徵單位,依據現有人力屬性分析,擬定三種人事調整方案,在不同情境下進行人力資源重分配,希望透過實證研究,探討在追求整體產出值最大下,分析中區國稅局各分局及稽徵所之人力配置是否妥適,並將實證結果提供決策單位作為未來檢討人力配置時之參考。 模型一:大幅度調整方案,假設正式員工及約聘僱員工均屬可由內部調整轉派至各單位且員額總數亦可變動或精簡。 模型二:中幅度調整方案,假設正式員工之總員額不可變動,但可調整轉派至其他單位,約聘僱員工屬可調整轉派至其他單位且總員額可變動或精簡。 模型三:小幅度調整方案,假設正式員工之總員額不可變動,亦不可調整轉派至其他單位,約聘僱員工總員額不可變動但可調整轉派至其他單位。 研究結果發現,其中有13個單位不需增減人力投入,表示該等單位的人力足以負擔其業務所需,雲林分局在三個調整方案中均需精簡人力投入,小幅度方案需減少1個約聘僱員工,中幅度方案需減少5個約聘僱員工,大幅度方案需減少2個正式員工及12個約聘僱員工,南投分局在小幅度方案不需增減人力投入,中幅度方案則需各減少1個正式及約聘僱員工,大幅度方案需減少3個正式員工,另外大屯稽徵所、東勢稽徵所及北港稽徵所僅需在大幅度方案中同額增減正式及約聘僱員工以至總員額不變,僅東山稽徵所在小幅度方案需增加1個約聘僱員工,中幅度方案需增加1個正式員工並減少2個約聘僱員工,大幅度方案則需增加1個正式員工。上述結果顯示部份單位有人力過剩的情況,亦有單位人力似有不足。此實證結果可提供中區國稅局總局及人事單位,以供日後訂定人事政策之參考。
Finance is the mother of politics. National tax occupies 80 percent of the national taxation. On the 1992, the Ministry of Finance established national tax bureaus in Taiwan, which deal with tax service in various regions in Taiwan. In recent years, government attachs importance to the efficiency of national tax bureau because staffingcosts is the primary income for government. Additionally, any expenditure is restricted with budget, government can only persue in optimization of taxation efficiency and finding the best human resources rightsizing in fixed funds and human resources. This research adopts Centralized Data Envelopment Analysis, CDEA for short, to analyse 19 units including middle national tax bureau and other places for revenue service. According to existing attributive analysis of human resources, we prepared three projects to reallocate human resources in different conditions, hoping to explore whether the analysis of human resources is appropriate or not in persuing in output value maximum through empirical rearch. And we provided the outcome to decision unit to be reference in analysis in the future. Project 1: Long-term policy Assume regular employees and contracted employees can be sended to other units by interior adjustment, and the total number of regular employees and contracted employees can also be simplified or changed. Project 2: Middle-term policy Assume the number of regular employees can not be changed, but regular employees can be sended to other units. contracted employees can be sended to other units, and the number of contracted employee can be changed or simplified. Project 3: Short- term policy Assume the number of regular employees can not be changed, and regular employees can not be sended to other units. The number of contracted employees can not be changed, but contracted employees can be sended to other units. This empirical result can provide to national taxation bureau of central area to be reference of setting personnel policies in the future.