As information technology continues to evolve, the increasingly widespread application of computer technology and in-depth, active in various fields of information technology applied to their work, which also contributed to world development process. In order to improve the efficiency of tax collection and management, optimize the tax environment, the tax agency's information technology investment ideas more seriously, and information technology into an increasing。Raising the level of information technology to optimize the tax collection and management environment in which the flow of information is more circulation, improve the tax collection and management of information asymmetry, improve the tax department of the division of labor and professional level, and promoted the evolution of tax collection and management model of development, thereby indirectly or directly improved the efficiency of tax collection and management to protect the reasonable and legitimate the state revenue collection.In this paper, theoretical analysis and empirical analysis to study the two aspects of information technology investment on the efficiency of tax collection. In the theoretical analysis, this paper focused on the work of tax collection and analysis of the impact of existing tax collection and the efficiency of root of the problem, and then analyze how they would affect the efficiency of tax collection and the final research and analysis, information input by the impact of the root causes of these problems and thus directly or indirectly, improved the efficiency of tax collection and management.information technology investment as the revenue output of a basic production factor, which built the input tax-output mod In the empirical analysis, drawing on Douglas input-output model, the el. Use of 2005-2007 the country's 31 provinces and autonomous regions in 93 samples of data, using econometric analysis software eviews regression analysis. And then return to the results of economic analysis, concluded that current information-based input and the tax revenue has a significant positive correlation between increased investment in information technology, can significantly improve the efficiency of the current tax collection and management. |