Study On Evolution And Influencing Factors Of The Tax Revenue Collection Efficiency In Northeast China Region

In 1994,the system of socialist market economy was established in China,so the Ministry of Finance implemented the reform of revenue sharing to meet the need of economic development.Since then,the amount of tax revenue got higher year by year.In recent years,the financial revenue and the financial expenditure have a small balance,and there was not a serious financial deficits in our country.But as the growing Gross Domestic Product,it shows some tax erosion problems.So experts and scholars pay close attention to the difficulties of tax revenue collection efficiency.According to that,aiming to how to value the tax revenue collection efficiency scientifically,systematically,comprehensively and effectively,we don't have an evaluation standard.This paper included an index system about Data Envelope Analyze to calculate the tax revenue collection efficiency and comparison analyze the data from 31 provinces.Its focus on efficiency of tax collection and administration in Northeast China Region,and put forward the relative effective improvements about how to further improve the efficiency of tax collection and administration in Northeast China problem.It has a certain practical significance.This paper will be divided into the following five parts:The first part,introduction.This part first introduces the research background and significance of the topic.Then carries on the related research at home and abroad for tax collection and administration efficiency problem review.Finally,make a brief explanation about the research methods and innovation of this article.The second part,present condition analysis of the tax collection and administration in Northeast China.In order to meet the needs of the economic development of the present,tax system in China has experienced several reform.Tax collection and administration pattern after several changes,by the pattern during the transitional period from the past gradually transit to the current mode under the socialist market economy system,basically formed a more mature and systematic form.Next part illustrate that data is used to demonstrate the Northeast regional tax in the fact that the growth and in the form of charts show the Northeast region's economic tax sources,institutional setup and personnel structure,collection and administration cost,and the present situation of the technology.The third part,the efficiency of tax collection and administration in the Northeast of the measure and the analysis of the dynamic evolution characteristics.First,describe the connotation of the efficiency of tax collection and administration,and so on.Second,respectively expounds the stochastic frontier analysis(SFA)approach and data envelopment analysis(DEA)method.We choose the DEA method as the below analysis method after comparing the two methods.Finally,using 2001-2014 data of 31 provinces(municipalities directly under the central government,autonomous regions)by data envelopment analysis(DEA)method,analyze the northeast area of tax collection and administration efficiency for static calculation and dynamic calculation,and make relevant specification.The fourth part,identify and test main factors affecting the efficiency of tax collection and administration in the Northeast region.This part first analyze the influence factors of the theory from the perspective of tax collection and administration efficiency,the four dimensions of tax collection and administration efficiency evaluation index—such as the level of economic development,industrial structure,foreign openness and tax collection and administration pattern—how to affect the efficiency of tax collection and management and make a brief analysis.Then carries on the empirical analysis using panel Tobit model,define the basic form and set model using maximum likelihood estimation(MLE),select variables,and deal with the required variables.According to the empirical estimates of data analysis,identify and compare the regional differences and regional internal efficiency of tax collection and administration,and analysis the influence factors of these differences.The fifth part,improve the efficiency of tax collection and administration countermeasures in Northeast China region,conclusion and revelation.According to the result of the above part of empirical analysis,draw lessons from foreign part of the high efficiency of tax collection and administration of the country's experience,and learn some Chinese higher efficiency of tax collection and administration,tax collection and administration work orderly regional experience,put forward the suggestions for improvement about optimization efficiency of tax collection and administration in the Northeast China region.