税收征管效率研究述评

Tax Collection Efficiency in Qualitative and Quantitative Characterization

税收征管的目标是保障税款及时足额收缴,税收征管效率作为衡量税收征管效果的指标,其内在涵义一直存在争议。错误理解税收征管效率会影响税收征管实际工作的执行。文章从理解税收征管效率涵义出发,总结评价国内外相关文献,廓清税收征管效率内涵的同时,梳理税收征管效率的衡量指标及影响因素,希冀为社会管理者的立法执法提供建设性意见。

Tax collection efficiency as a measure of the tax collection, the goal of which is to protect the tax collection full and timely collection, and its intrinsic meaning has been controversial. Misunderstanding the effi- ciency of tax collection will affect the actual work performance. Understanding the meaning of efficiency of tax col- lection, the authors summarize the relevant literature, discriminate the measure of the efficiency of tax collection and influencing factors, and hope to provide constructive advice for the enforcement.