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实行分税制改革之后,在税收总额迅速增长的同时,征税管税过程中所耗费的资金也在逐年增长。因此,税收征管效率分析越来越被重视。根据2005—2014年福建省9个城市的数据,运用数据包络分析方法,测度各城市的技术效率和规模效率,并运用Malmquist指数方法,测算出各个全要素生产率及其分解值,为进一步促进福建省各市提高收征管效率提出建议。
After the implementation of the tax-sharing system, while the total tax revenue has been rapidly increasing, the amount of money spent on taxation and tax administration has also been increasing year by year. Therefore, the tax collection efficiency analysis more and more attention. According to the data of nine cities in Fujian Province from 2005 to 2014, the data envelopment analysis method is used to measure the technical efficiency and economies of scale in each city, and the Malmquist index method is used to calculate the total factor productivity and its decomposition value. In order to further promote Fujian Province, various cities to improve the efficiency of collection and management suggestions.