基于DEA方法的税收征收效率研究——以湖北省国税系统为例

Analysis of Tax Administration Efficiency Based on DEA Model

税收征管效率是税务部门的征税以尽可能低的税务行政成本,取得尽可能多的税收收入,这就需要将征税的"产出"与"投入"结合起来综合考量,DEA分析方法正是进行相对效率研究的有效途径。本文在审慎选取输入指标和输出指标的基础上,利用湖北省国税系统的统计数据,通过DEA模型,得出税收征管效率的评价与改进,并给出相关政策建议。

Tax administration efficiency is using the lowest tax administration costs to achieve the greatest possible number of tax revenue, which need to connect tax 'outputs' with 'inputs'. DEA analysis method is just an effective way to study relative efficiency. In this paper, we carefully select input and output indicators based on Hubei tax system statistics, and conclude their efficiency evaluation and improvement of tax administration through DEA model. At last, we give some relevant policy recommendations.