我国税收征管效率实证分析-财税学院-西南财经大学.pdfVIP

我国税收征管效率实证分析Λ ——基于修正的三阶段 DEA方法 1李建军 2赵桂芹 3 单年宏 （1西南财经大学财政税务学院，成都，611130；2上海财经大学金融学院，上海，200433； 3河南中烟工业公司 财务部，河南 郑州 450000） 摘 要：基于修正的三阶段 DEA 法，控制松弛量、外部环境和随机误差对效率测度的影 响，评估了 1997-2007年我国 30个省（含直辖市、自治区）的税收征管效率。实证结果显示： （1）若忽略松弛量的影响、对外生环境变量和随机冲击因素不作控制，不仅会低估各地的税 收征管效率，而且还会使估计出的不同地区的效率相对值发生偏误；（2）修正的三阶段 DEA 模型的计算结果表明，我国税务部门的税收征管效率虽然近年有略微下降，但总体仍在 0.9 左右，整体较高但仍有 10%的提升空间；（3）经济开放程度、税务部门女职工比例越高越有助 于税务部门效率的提高。准确的评估分析税收征管效率，对于优化税收征管及税务部门的效 率增进，以及解释“税收超 GDP增长之谜”等都颇具价值。 关键词 税收征管效率;SBM模型;三阶段 DEA Abstract: Based on the modified three-stage data envelopment analysis, taking account of the impact of slacks, environment and statistical noise on efficiency evaluation, this paper assesses the tax collection efficiency of 30 provinces including municipalities and autonomous regions from year 1997 to 2007 in China. The results show: If we ignore the effect of input slacks, environmental factors and statistical noise, not only the tax collection efficiency for different regions is underestimated, but also there is some departure between the true relative efficiency and the estimated efficiency for different regions; there is some trivial decline for tax collection efficiency of tax authorities in recent years, but the overall tax collection efficiency is still high, and has 10% room for improving; The openness of economy and the ratio of female employees is helpful to the improvement of tax collection efficiency. The appropriate evaluation of tax collection efficiency is valuable to efficiency improvement of tax authorities and explanation the riddle that tax revenue rise more rapid than the increase of GDP persistently. Key words Tax collection efficiency; Slack-Based-Measure model; three-stage DEA