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本文采用基于Malmquist指数的数据包络分析法,以2000年到2009年的相关投入产出数据为样本,研究了我国31个省级地方政府税务管理效率的变化情况。研究发现:我国税务管理效率和经济发展水平呈现较高的正相关性,且地域差距明显;税务管理优化的来源路径较为单一,主要依靠技术进步,结构性改进空间较大;总的来说,各省市税务管理效率经历了一个波动上升过程。在此基础上,提出了相关政策建议,包括转变税务管理效率的改进方式、制定差异化的税收管理政策等。
In this paper, data envelopment analysis based on Malmquist index is used to study the changes of tax administration efficiency of local governments in 31 provinces in China from the relevant input-output data from 2000 to 2009. The study found that: the efficiency of tax administration in our country shows a positive correlation with the level of economic development, and the regional disparities are obvious; the source of tax administration optimization is relatively single, mainly due to technological progress and larger space for structural improvement; in general, The efficiency of tax administration in various provinces and municipalities has experienced a process of rising volatility. On this basis, we put forward relevant policy suggestions, including ways to improve the efficiency of tax administration, formulate differentiated tax administration policies and so on.