税收征管效率的DEA分析及解释

The DEA Analysis on and Explanation of Tax Collection and Administration Efficiency

利用数据包络分析技术,对我国税收征管效率进步水平以及其对税收增长的影响进行分析可发现:分税制改革以来,绝大部分地区税收征管效率有较大幅度提高,这是税收过快增长的重要原因。税收征管效率之所以提高很快,一是在于财政支出规模增长带来的压力;二是分税制改革使得中央政府和地方政府同时拥有部分税种的征收和支配权,它与之前采取的财政收入分级包干制度相比较,避免了中央政府对地方政府的税收激励和监督。

Using Data Envelopment Analysis（DEA）, this paper analyzes the progresses on tax collection and administration efficiency and its effect on tax growth, and reaches some conclusions. First, after the reformation of the tax system in 1994, most provinces in China have obviously improved the efficiencies of tax collection and administration which attribute to tax rapid growth. Second, the reasons of rapid tax efficiency growth are due to two reasons： the pressure of fiscal expenditure forces tax revenue to quickly grow; fiscal revenue distribution relation reform enables a sharing of certain tax types Levy and use between central and local government.