政府為了提升國民的安全及生活環境,必須致力於國防、教育、公共建設及社會福祉,這些無一不需龐大且穩定的財源,而稽徵機關效率的好壞,影響著國庫收入的多寡。本文係探討2009年至2013年中區國稅局19個單位的績效表現,利用動態SBM的特性,考慮到每期間的持續效果(Carry-over),結果指出:(1)稽徵所達到相對效率比例比分局還高。(2)稽徵單位之約聘僱人員作業成效不佳。(3)2009年及2013年相對無效率的單位比其他年度還多。(4)若以金額為變數單位及件數為變數單位作比較,其結果具有一致性。另外,透過實證研究針對個別分局、稽徵所進行最適資源配置方法之建議,包括可採取應減少員額、應減少稽徵成本、應減少未徵件數、應增加實徵件數、應增加違章審理件數及應增加公文處理件數之措施,以期達到相對有效率的境界,並可提供中區國稅稽徵機關未來提升效率之參考。
In order to enhance national security and the environment, government must be committed to national defense, education, public facilities and social welfare, these are all huge and stable financial resources required, and amount of public revenue will be affected by the efficiency of the taxation bureau is good or bad. This article is to research the performance of 19 organizations in National Taxation Bureau of the Central Area from 2009 to 2013, it using the characteristic of dynamic SBM, taking carry-over into consideration, and the results indicate that: (1) the proportion that reach the relative efficiency which is office higher than branch. (2) performance of contracted staff in National Taxation Bureau is not good. (3) organizations that reach the relative inefficiency in 2009 and 2013 is more than other years. (4) comparison between variable unit which changes quantity to price is consistent. In addition, we propose methods of optimal allocation of resources for individual branches and offices by empirical study, including the reduction of permanent and contracted staff, the reduction the cost of tax collection, the reduction of the quantity of uncollected tax, the growth of the quantity of tax collection, the growth of the quantity of processing violate regulations and the growth of the quantity of document that have be finished, in order to achieve relative efficiency and provide references of enhance efficiency for National Taxation Bureau.
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