Analysis Of Tax Collection Efficiency Under Data Envelopment Analysis

Since the tax-sharing was implemented in1994, the tax revenue has grown rapidly, accompanied with the increasing cost of labor, materials and financial resources in the tax collection and administration. As a management activity, the efficiency of tax collection has become more and more important. However, the theoretical study starts late, and the evaluation of tax collection usually focuses on the amount of revenues, thus leading to a lack of comprehensive understanding of the efficiency problem. Therefore, how to scientifically evaluate the tax collection and administration efficiency, how to improve the efficiency of tax collection, what measures should be taken, the answers of these questions above are of a certain practical significance. In order to solve the above problems, this paper establishes an evaluation system on the efficiency and administration based on the definition of the tax collection and administration. And using the data envelopment analysis (DEA), the scores of different provinces are calculated, as to the optimal values of tax revenue structure.Firstly, this paper reviews the recent research on the efficiency of tax collection and administration of foreign researches and inland researches, including research area and methods.Secondly, definitions of main concepts, such as tax collection and administration and administrative efficiency, are introduced, and an evaluation system of multiple indicators is summarized concerning economic, standard and effective criterion.Then, the growth rate of tax revenue, inspection loading rate, tax revenue per person and check rate are taken as output variables and the tax revenue structure, tax authority workers, district economy index, ratio of industrial structure to GDP and the ratio of operating earnings to GDP are taken as input variables. It finds obvious difference between provinces applying the DEA method.Finally, by making a regression of the model, the estimates of optimal tax revenue structure are calculated. According to the result, some suggestions are come up to improve the efficiency of the administration and collection of tax.