中區國稅局行政救濟績效之評估

The Performance of deducing tax litigation on National Tax Administration of Central Taiwan Province

廖素玉(Sue-yue Laiw)

指導教授 ： 許義忠

國立臺中科技大學/商管學群/事業經營研究所/碩士(2009年)

https://doi.org/10.6826/NUTC.2009.00028

摘要

當前政府部門面臨資源有限、績效壓力、民眾對公共服務的多樣化需求與社會公平及正義的考量，加上近來人民權利意識漸張，對於權利之救濟案件日益增加，因此提升行政處理流程之效率及行政處分品質，提高納稅義務人對稽徵機關之信賴成為施政重要課題。「有權利必有救濟」為法治國家的基本精神，租稅行政救濟在稅務行政上，雖非主要之生產性之業務，卻是租稅稽徵流程中很重要且不可或缺之一環，因行政救濟業務績效是否良好，關係人民基本權利，且影響人民對政府滿意度甚鉅。國稅局所屬之分局及稽徵所等原查單位與納稅義務人接觸最為頻繁，其行政效率之增進及服務、查核品質之提升，是疏減訟源最根本且有效之途徑。因此本文目的在探討中區國稅局所屬各分局及稽徵所在疏減課稅爭訟方面之效率，並以94至96年度行政救濟相關統計數據資料，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。本文實證結果獲致以下結論：
（1）技術效率方面，依94至96年度之平均技術效率最佳之單位為竹山稽徵所，該單位不論是純技術效率或規模效率均為1，而平均技術效率最低的單位為北港稽徵所。
（2）資源運用方面，94至96年度技術效率相對不佳之單位佔全部受評單位之比例偏高，表示投入項及產出項之間未到最適狀態。
（3）就規模報酬方面：稽徵機關常因組織精簡及為了落實便民之政策，導致無法在最有效率的規模下執行稽徵業務，規模相對太小，無法使資源之運用產生最大效益。

關鍵字

資料包絡分析法 ； 疏減課稅爭訟之績效

並列摘要

When facing the limit of resources, the pressure of achievements, the various demands from people, and the consideration of justice, it is substantial issues for governments to promote the efficiency of administrative operation and the quality of administrative measures, and to raise the faith of obligors of tax-paying in tax administrations. “Where there is a right, there is a remedy”, it is the essential spirit in a legal state. Tax administrative remedy is the most important part in taxation because the achievements of administrative remedy greatly influence people’s fundamental rights and satisfaction with governments, although it is not the prime productive affair. The bureaus of National Tax Administration and former checking offices contact obligors of tax-paying frequently, so they are ultimate and the most effective ways to reinforce the efficiency of administrative operation and improve the service and checking quality. Therefore, the purpose of this essay is discussing the efficiency of deducing tax litigation in bureaus and offices of National Tax Administration of Central Taiwan Province. In addition, the methods in the essay are using “Data Envelopment Analysis” and “Malmquist productivity index” under the statistics of administrative remedy from 2005 to 2007 to evaluate the relative efficiency of every office. There is the conclusion of empirical research presented as follows.
（1） In an aspect of technical efficiency, the office of the best average technical efficiency from 2005 to 2007 is Jhushan office, whose both pure technical efficiency and scale efficiency is 1. However, the office of the worst average technical efficiency is Beigang office.
（2） In an aspect of the application of resource, the ratio of relative worse technical efficiency to the entire evaluated offices is certainly high. This represents that the relation between the investment and the production does not arrive at the optimal model.
（3） In an aspect of returns to scale, tax administration cannot implement tax affairs under the most efficient model result from trimming organization and practicing the policy of facilitating people. The relative small scale cannot generate the highest beneficial results of applying resource.
Keyword：Data Envelopment、Analysis、Performance of deducing tax litigation

並列關鍵字

Data Envelopment ； Analysis ； Performance of deducing tax litigation

參考文獻

【43】翁興利，1996，組織員額精簡之新途徑，行政機關精簡組織學術研討會，中華民國公共行政學會、行政院人事行政局主辦。

【29】陳俊佑，2004，租稅法上協商性行政行為之研究-以我國營利事業所得稅為例，中原大學財經法律學系碩士論文。

【31】張世昌，2003，行政訴訟程序上行政處分理由之追補，中原大學財經法律學系碩士論文。

【45】林炳文，2001，台灣地區商業銀行合併效率性之分析：資料包絡分析法之應用，台灣管理學刊第一卷第二期， 351-356。

【3】許士軍，2002，管理學，東華書局，臺北