我国税收管理法治效率测度——基于非期望产出Super-SBM模型的实证分析

Measurement of the Legal Efficiency of Tax Administration in China:Based on the Undesirable Output Super-SBM Model

税收治理能力现代化对税收管理目标提出了更高的要求。基于新的发展理念,税收管理法治效率的测度指标应当进行如下改进:投入指标应包括税收立法管理成本、税收执法管理成本、税收司法管理成本;产出指标应包括期望产出—税收努力程度与非期望产出—税收管理制度运行中的不合理制度交易性成本。运用非期望产出的Super-SBM模型对税收管理法治效率进行测度,发现我国东中西部地区的税收努力程度呈现“东高西低”的态势;而税收管理法治效率则呈“中高东低”的态势。经济发达程度与当地法治意识、法治需求呈正相关关系,因此,推测法治效率可能受法治供需均衡的影响。东部地区看似税收征管手段成熟、税收努力程度较高,但该地区纳税人法治需求高,法治供给对当地纳税人的法治需求回应不足,这可能是税收管理法治效率较低的原因。

Modernization of tax administration capability puts forward higher requirements for tax administration objectives. Based on the new development concept, the measurement index of the Legal Efficiency of Tax Administration should be improved as follows: the input index should include the cost of tax legislation management,tax law enforcement management and tax judicial management;The output index should include expected outputtax effort and unexpected output-unreasonable institutional transaction cost in the operation of tax management system.Using the unexpected output Super-SBM model of to measure the legal efficiency of tax administration, it is found that the degree of tax effort in the eastern and western regions of China presents a trend of“high in the east and low in the west”;However, the legal efficiency of tax administration shows a trend of“middle high east low”.Since the degree of economic development is positively correlated with local awareness and demand for rule of law, it is speculated that the legal efficiency may be affected by the balance between supply and demand of rule of law:The eastern region seems to have ma the ture means of tax administration and the high degree of tax efforts,but the taxpayers in this region have a high demand for rule of law, and the supply of rule of law is insufficient to respond to the local taxpayers‘’demand for rule of law, which is the possible reason for the low legal efficiency of tax administration.