本文以2012年到2014年財政部中區國稅局所屬19個分局、稽徵所為研究對象,主要探討各分局、稽徵所間對於遺產及贈與稅稽徵效率之優劣,以承辦人員:稅務員、約僱人員、工讀生為投入變數,以遺產及贈與稅查定件數及金額、違章裁罰件數及金額、櫃檯化案件收件數為產出變數,以資料包絡分析法(Data Envelopment Analysis)及Malmquist生產力指數法進行效率及生產力分析,以評估各單位之相對效率。實證結果顯示(1)技術效率方面,2014年有3個稽徵所,技術效率不為1外,餘16個單位技術效率均為1,均屬相對有效率之單位。(2)純技術效率方面,2014年除2個稽徵所外,餘17個單位均具純技術效率,表示多數單位之投入資源均有效運用。(3)就生產力變動方面,2012至2014年19個單位平均生產力變動呈現有改善之狀態。
This research samples the 19 operating units under National Taxation Bureau of the Central Area, the Ministry of Finance in 2012~2014 in order to examine the efficiency value of estate and gift taxes. The analysis on efficiency and productivity is conducted with DEA (Data Envelopment Analysis) and Malmquist Productivity Index so as to estimate the efficiency value of different operating units. The empirical results suggest: 1.Technical efficiency: A total of 16 operating units report a technical efficiency of 1, and the remaining three units have a technical efficiency of less than 1. 2.Pure Technical Efficiency: A total of 17 operating units (out of 19) boast pure technical efficiency. This means the majority of the units can effectively utilize input resources. 3.Total factor productivity change: All the 19 operating units show improvement in total factor productivity change in 2012~2014.