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本文在随机前沿模型理论基础上,建立了估算税收征管效率的数学模型,通过分析投入和产出的指标系统,以及描述各项数据的基本特征,来估算税收征管系统的相对效率,最后使用STATA软件对我国税收征管效率进行实证检验,并对实证结果进行解释和分析,旨在为税收征管绩效评估提供科学依据,以促进税收征管系统的运行和完善。
Based on the stochastic frontier model theory, a mathematic model for estimating the tax collection efficiency is established, and the relative efficiency of the tax collection and management system is estimated by analyzing the input and output indicator system and describing the basic characteristics of each data. Finally, STATA The software conducts an empirical test on the efficiency of tax collection and management in China and explains and analyzes the empirical results so as to provide a scientific basis for the performance evaluation of tax collection and administration so as to promote the operation and improvement of the tax collection and administration system.