我國地方稅務機關績效評估–網絡資料包絡分析法之應用

Evaluation of Efficiency of Local Tax Administration in Taiwan–Application of Network Data Envelopment Analysis Approach

陳明惠(Ming-Huei Chen)

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(2015年)

摘要

「地方財政患寡又不均」為地方政府面臨之重要議題；本研究以網絡資料包絡分析法（Network Data Envelopment Analysis,NDEA）及Russell方向距離函數來評估102年我國20個地方稅務機關組織內部的稽徵效率，將稽徵作業流程歸類為開徵及稅務管理二階段，分由業務及管理部門執行完成，以深入了解組織內各部門之績效並探討資源是否有效運用，期能藉以改善稽徵機關效率，俾增裕庫收。衡量結果：(一)開徵階段：整體運作相對有效率縣市計8個，技術效率相對較差者為臺東縣；純技術效率值為1者計11個縣市，相對較差為南投縣及雲林縣。(二)稅務管理階段：整體運作相對有效率者計8個縣市，而技術效率相對較差者為澎湖縣；至純技術效率值為1者計14個，相對較差者為基隆市。(三)經整體研究發現，多數相對無效率之地方稅務機關，要達純技術效率，投入項及產出項均須從開徵階段著手改善。

關鍵字

技術效率 ； 網絡資料包絡分析 ； Russell多部門網絡DEA模型

並列摘要

It is an important topic that the local government is now experiencing “scant and unequal local public finance”. This research evaluates the internal taxation efficiency in 2013 of twenty local tax authorities in our country by using the Network Data Envelopment Analysis (NDEA). The taxation process is divided into two stages, starting collecting taxes and tax management and they are executed by the business and administration department respectively to judge the performance of each department inside the organization and investigate if the resource is applied effectively. At last, we can evaluate if the public revenue can be increased by improving the efficiency. The judgment result: 1. The stage of starting collecting taxes: there are 8 cities and counties whose overall operation is efficient and Taitung County is with the worst technical efficiency; there are 11 cities and counties whose pure technical efficiency value is 1 and Nantou County and Yunlin County are the worst. 2. The stage of tax management: There are 8 cities and counties whose overall operation is efficient and Penghu County is with the worst technical efficiency; there are 14 cities and counties whose pure technical efficiency value is 1 and Keelung City is the worst. 3. According to the overall research, it is found that most local tax authorities without efficiency shall make serious attempt to improve the stage of starting collecting taxes.in order to reach the pure technical efficiency. As to increase the outputs of cities and counties, it is necessary to make serious attempt to improve the stage of starting collecting taxes.

並列關鍵字

technical efficiency ； network data envelopment analysis ； Russell multisectoral network DEA model

參考文獻

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