Analysis Of Tax Collection And Management Efficiency And Its Influencing Factors In The Beijing Tianjin Hebei Region

The efficiency of tax collection and management is an important indicator to weigh the level of tax collection and management in China.How to reduce the cost of tax collection and management and improve the efficiency of tax collection and management is the key aspect of tax reform,and also the key research point in the development of regional economy.With the orientation of the development of BeijingTianjin-Hebei integration rising to the national strategy,the efforts made by the BeijingTianjin-Hebei region to improve the efficiency of tax collection and management will have a certain impact on other regional economies.Based on this,it is of great theoretical and practical significance to explore the efficiency of tax collection and management in the Beijing-Tianjin-Hebei region.This thesis is mainly divided into the following three parts:The first part mainly describes the relevant theories and development status.This thesis takes the efficiency of tax collection and management as the research object,combines the connotation of the efficiency of tax collection and management,the theory of tax compliance,the theory of tax cost and the relevant factors that affect the efficiency of tax collection and management.The article combs the coordinated development policies of the Beijing-Tianjin-Hebei region in recent years,and analyzes the current tax situation of the Beijing-Tianjin-Hebei region from the aspects of policy arrangement,tax revenue structure and tax personnel.The second part is empirical analysis.For the calculation of tax collection and management efficiency,this thesis uses DEA method to calculate the static efficiency of tax collection and management in the Beijing-Tianjin-Hebei region from 2012 to2021,and uses Malmquist index to calculate the dynamic efficiency.The calculation results show that the efficiency of tax collection and management in the BeijingTianjin-Hebei region is relatively high on the whole,and the difference between regions is small;The efficiency of economic development in the Beijing-Tianjin-Hebei region has changed little.On this basis,using the panel data of Beijing,Tianjin and Hebei Province,the Tobit regression model is used to further study the above models.The study found that: operating earnings and collection and management efficiency are negatively correlated;The proportion of tax personnel and the proportion of tax personnel with university degrees are negatively related to the efficiency of tax collection and management.The third part is the conclusion and relevant countermeasures.Based on the relevant calculation results,this thesis draws conclusions and puts forward the following countermeasures: optimizing the tax organization structure;Improve the quality of tax personnel;Improve the tax collection and management mode;Strengthen the construction of informatization and synergy.