臺灣地區國稅之租稅稽徵機關效率分析

The Tax Administrations''s Efficiency Analysis in Taiwan.

陳瑄羚(Shiuan-Ling Chen)

指導教授 ： 許義忠

朝陽科技大學/管理學院/會計所/碩士(2009年)

摘要

本文主要係探討區域性差異、各種國稅項目和環境因素及其他外生變數，是否對於臺灣地區租稅稽徵機關的稽徵效率產生重大影響。由於目前文獻鮮少研究稽徵機關對於各項國稅項目的稽徵績效，以及環境因素和其他外生變數對於效率值的影響，因此無法得知如何提升整體的稽徵績效。所以，本文的研究可說是補足目前國內對於探討國稅稽徵機關之稽徵效率文獻不足的部份。本文研究期間為2001年到2006年，將臺灣地區的稽徵機關依區域性劃分成25個區域後，先透過資料包絡分析法(DEA)了解各個區域內稽徵機關的稽徵效率，再以求得的效率值為應變數，進行 Tobit截斷迴歸分析。實證結果發現：(1)臺北市和北部區域內的稽徵機關在各方面的表現均較佳，而南部區域內的稽徵機關之效率表現較差，顯示區域性會影響相關單位的稽徵效率。(2)將國稅總和細分出8種國稅項目後，發現綜合所得稅和營業稅的效率值比起其他稅目相對較低。(3)最後，以Tobit迴歸分析發現稽徵效率與縣市首長的政黨別與執政黨是否一致、前年度和當年度的國民生產毛額有關聯。

關鍵字

稽徵效率 ； 稽徵機關 ； Tobit迴歸分析 ； 資料包絡分析法

並列摘要

The purpose of this paper is to discussion whether the regional difference、the national tax projects、environment factors and other exogenous variables might have a significant impact on efficiency of Taiwan’s National Tax Administrations. Due to the literatures seldom examine the relationship between the Tax Administrations and tax projects、environmental factors and other exogenous variables affect the efficiency, so no way of knowing how to enhance the overall performance. Therefore, this paper can to complement the current National Tax Administrations the inadequacies of the literature. In this paper, the studies period is from 2001 to 2006, the Taiwan’s regional divide into 25 regions as a sample, the first through the Data Envelopment Analysis (DEA) to understand the efficiency of various organs within the region, then use the obtained efficiency values to be the dependent variables truncated Tobit regression analysis. The empirical results show that: (1)Taipei and the northern regions’s performances in all aspects is better than the Administrations in southern regions, mean that the regional will affect of the performance. (2)The total tax is to divide into eight items and find that the performance of the Comprehensive income tax and sales tax are lower than other items. (3)Finally, Tobit regression analysis showed that the performance of tax efficiency have associate with the political parties of the mayors and magistrates、the former year and the current year gross national product.

並列關鍵字

Efficiency ； Tax Administration ； Tobit Regression Analysis ； Data Envelopment Analysis

參考文獻

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