Research on the improvement of tax collection and management efficiency based on DEA model

Danping Shen; Rongmian Huo

doi:10.47297/wspceWSP2516-251909.20230701

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Research on the improvement of tax collection and management efficiency based on DEA model

Volume 7, Issue 1

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Research on the improvement of tax collection and management efficiency based on DEA model
Research on the improvement of tax collection and management efficiency based on DEA model—Taking Yiwu Taxation Bureau as an example
China Jiliang University, Yiwu Zhejiang,322000, P.R.China
Vol. 7, Issue 1, Pages: 64-73(2023)
Published： 25 February 2023 ，
DOI：10.47297/wspceWSP2516-251909.20230701
Accepted：

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Shen Danping,Huo Rongmian.Research on the improvement of tax collection and management efficiency based on DEA model[J].Creative Economy,2023,07(01):64-73.
DOI：

Shen Danping,Huo Rongmian.Research on the improvement of tax collection and management efficiency based on DEA model[J].Creative Economy,2023,07(01):64-73. DOI： 10.47297/wspceWSP2516-251909.20230701.

摘要

Abstract

The three-stage DEA model is used to measure and compare the tax collection and administration efficiency of 12 sample county-level cities in Zhejiang Province

and concludes that the overall level of tax collection and administration efficiency is not high. At the same time

combining with the general overview of tax collection and management in Yiwu City

it is concluded that the tax collection and management in Yiwu City has problems such as unreasonable organizational structure

excessive growth rate of tax sources

complex types of managed households and collection and management technology to be improved

and countermeasure suggestions such as optimizing tax organizational structure

strengthening tax source management

improving tax service system and accelerating tax informatization construction are put forward.

关键词

Keywords

Tax collection and management efficiencyDEA modelGrassroots tax collection and management

references

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Wang S G, Liu X Y. Study on the efficiency of tax collection and management in Baoding City, Hebei Province [J].Journal of Economic Research ,2019(15):57-61.

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Fried H O, C A K Lovell, S S Schmidt. 2002. Accounting for environmental effects and statistical noise in data envelopment analysis [J]. Journal of Productivity Analysis, (17): 157-174.

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