Research About Tax Collection And Management Efficiency In China

Since China's long-term impact by the planned tax,the actual work focus on assessing the amount of tax revenue,theorists on the tax collection and management efficiency of the study is also relatively weak.In recent years.Scholars gradually realized the importance of tax collection and management efficiency.It is considered that the efficiency of tax collection and management is the direction of tax collection and management system reform.In this paper,22 provinces,2010-2015 related statistics to establish DEA model to calculate the efficiency of provincial tax collection and management.Through the calculation and analysis of China's tax collection and management efficiency of the relevant conclusions,to limit the efficiency of tax collection and management reasons and make recommendations.Important views below:(1)China 's tax collection and management efficiency level is low.Shanghai and other provinces in the tax collection and management efficiency in some years to achieve a relatively effective,but the average value of China's tax collection and management efficiency is less than 0.5,indicating that most provinces in China's tax collection and management efficiency is low,need to be improving.(2)The regional differences in the efficiency of tax collection and management are large.Through the empirical analysis,it is found that the taxation and management of the coastal economically developed areas is more efficient and the taxation and management of the western region is lower.(3)the role of existing tax collection and management of technical means did not give full play.The technical means of tax collection and management in different parts of China are similar,but the technical efficiency of tax collection and management is uneven,and the effect of technical means is needed to improve the efficiency of tax collection and management.(4)The efficiency of tax collection and management in our country is in the stage of increasing scale.DEA model to calculate the efficiency of China's tax collection and management of a small number of provinces and cities to reach the same size,most provinces and cities in the scale of the stage.There are five chapters in this paper The first chapter discusses the research background and the purpose of the study on the efficiency of tax collection and management.The second chapter introduces the influencing factors of tax collection and management efficiency.Chapter 3introduces the data envelopment analysis model(DEA model)and the index system.The fourthchapter is an empirical analysis of the efficiency of provincial tax collection and management in China from 2010 to 2015.The fifth chapter draws the basic conclusion of this paper and puts forward the corresponding policy suggestions.The innovation of this paper is that the three-stage DEA model is adopted.In assessing the efficiency of tax collection and management,the influence of environmental factors on the efficiency of tax collection and management is eliminated,and the index of underground economy is selected creatively when constructing index system.The shortcomings of this paper are that,The result of DEA model is relative efficiency rather than absolute efficiency,and the data source limits the timeliness of the research results and the subjectivity of the index selection.