Research on the improvement of tax collection and management efficiency based on DEA model—Taking Yiwu Taxation Bureau as an example

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—Taking Yiwu Taxation Bureau as an example

7卷第1期

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Research on the improvement of tax collection and management efficiency based on DEA model—Taking Yiwu Taxation Bureau as an example
Research on the improvement of tax collection and management efficiency based on DEA model
China Jiliang University, Yiwu Zhejiang,322000, P.R.China
2023年7卷第1期页码：64-73
DOI：10.47297/wspceWSP2516-251909.20230701

Full txt

(2023). Research on the improvement of tax collection and management efficiency based on DEA model—Taking Yiwu Taxation Bureau as an example. 创意经济（英文版）, 7(1), 64-73.

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.
(2023). Research on the improvement of tax collection and management efficiency based on DEA model—Taking Yiwu Taxation Bureau as an example. 创意经济（英文版）, 7(1), 64-73. DOI： 10.47297/wspceWSP2516-251909.20230701.

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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Xie Z F, Fan Z Y. Chinese style tax sharing system, centralized tax collection and administration and tax competition [J].Economic Research, 2015(04):92-106.

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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