Is The Area Difference Significant On The Study Of Tax Efficiency?

Taxation is an important means for the state to regulate economic development,and important topic in public economics field.The study of taxation is of practical significance and application value.The study of tax optimization can be divided into two levels.On the one hand,at the theoretical level,the design of tax system framework and develop of tax law provide a solid foundation for the realization of taxation.On the other hand,the tax collection and management have a direct impact on taxation.At present,for the design of China's tax system is constantly optimized,at the same time,the efficiency of tax collection and management has taken shoulder of achieving tax functions.All along,the tax collection and management efficiency level and the influencing factor mechanism is the focus of the tax authorities.There are some public criticisms of the problems in tax collection and administration,including the phenomenon of "enriching the people and enriching the people in affluent areas",the phenomenon of "excessive taxation" in backward regions,and the tax competition and tax losses in regions that are caused by the large tax gap.The heterogeneity reflected in the efficiency of tax collection deserves our in-depth exploration and discussion.This paper studies the efficiency of tax collection and management and its influencing factors under the multi-index evaluation system.After the theoretical analysis,the article establishes research hypothesis,then builds the structural equation model,and analyzes the empirical results,and sees the problems existing in China's tax collection and administration work,and puts forward the policy recommendations for optimizing the efficiency of tax collection and management.The theoretical significance of this topic is to build a more comprehensive analytical framework based on structural equation research logic to supplement and promote the current research weaknesses and research progress in the quantitative analysis of tax collection and administration efficiency.In addition,from the realistic point of view,this article explores the heterogeneity of tax collection and management efficiency,regional heterogeneity includes the difference of tax efficiency differences between regions,the difference between tax collection and management efficiency and the regional economy,the difference between the tax revenue capability and tax collection intensity.This article comparative analyzes the impact from economic factors,tax system,government behavior and social and cultural factors.The efficiency of tax collection and administration is affected by multiple factors and lack of uniform measurement,so in the study of this issue,the model construction and selection of methods need to overcome two difficulties,one is to address the impact of endogenous factors and complexity,to establish a more comprehensive framework of influencing factors,the other one is to find appropriate indicators to comprehensively reflect the efficiency of tax collection and administration.After studying the relevant literatures,this dissertation holds that the structural equation model can solve the above problems well,so this article will use the structural equation model to establish the structural equation model to solve the tax efficiency issues.The introduction mainly expounds the theoretical value and practical significance of researching the efficiency of tax collection and management,and introduces the main contents,research methods,innovations and shortcomings of the article as a whole.The first chapter summarizes the literature related to the tax collection and management efficiency from the definition,the main research content and the main empirical methods,which provides valuable reference for the selection of variables and methods.The second chapter analyzes the variable elements to build the model from the reflecting indicators and the influencing variables.The third chapter is the empirical analysis,focusing on structural equation model framework to solve the problem of endogenous variables.Corresponding to the second chapter of the analysis of variable elements,this chapter deals with the data to establish a model for the study of tax collection efficiency,then adjusts and tests the model.The fourth chapter analyzes the empirical results,and introduces the efficiency of tax collection and management in our country at the present stage,and analyzes the impact of various factors on the efficiency of tax collection and management.Based on the MIMIC model measurement results,it is found that,overall,the efficiency of tax collection and administration in China reflects the regional heterogeneity,and the tax efficiency is affected by many factors such as economy,tax system,government behavior and social culture.The fifth chapter is the conclusion and suggestion.According to the above conclusions and the current macroeconomic situation in our country,this paper puts forward some suggestions to improve the efficiency of tax collection in our country.In order to ensure the overall and scientific improvement of the efficiency of tax collection in our country,we should pay more attention to the differences of endowments In the construction of the evaluation system,it is suggested to use the diversified assessment standards based on the regional characteristics according to the actual conditions in the region.In the process of improving the efficiency of tax collection and administration,we should pay attention to the efficiency of various expenditures in improving tax collection and administration and emphasize the efficiency of expenditure.The innovations of this article are the selection of methods,construction of model variables and key research perspectives.First of all,on the method selection,through the construction of a comprehensive MIMIC model to solve the problem of the endogenous problems of explanatory variables and the inconsistency of indicator variables in the past to study the efficiency of tax collection and management.Secondly,we analyze the tax collection and management efficiency from the variables of economy,taxation system,government behavior,social culture,science and technology,and so on.Finally,this paper focuses on the study of regional heterogeneity,to understand the current stages of the efficiency of tax collection and management in various regions of our country.This topic plays a guiding role of enhancing the efficiency of tax collection and management.This paper mainly analyzes the study point from the perspective of income.In addition,the analysis of the influencing factors mainly focuses on macroscopic interpretation,hoping to grasp the overall efficiency of tax collection and management at the macro level.