The Evaluation and Difference Analysis of the Efficiency of Local Revenue Service Offices in Taiwan

• Main Authors: Ju-Ting Lai, 賴如庭
• Other Authors: Chao-Lan Wang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/25686596633035133845

碩士 === 國立東華大學 === 公司理財碩士學位學程 === 97 === Large-scale and stable financial resources are essential for the government’s constructions and the country’s development. Revenue service offices collect taxes from the public according to the law to increase the income of the national treasury and help the constructions of the country. Increasing the efficiency of revenue service offices helps to raise the income of the national treasury. Therefore, this aimed to evaluate the comparative aggregate efficiency, technical efficiency and returns to scale of revenue service offices of 21 counties (cities) from 2001 to 2006 through Data Envelopment Analysis (DEA). According to the research findings, (1) comparatively, revenue service offices in northern Taiwan have the highest aggregate efficiency while the efficiency of those in eastern Taiwan and off-shore islands is the lowest; (2) comparatively, revenue service offices in northern Taiwan have the highest technical efficiency while the efficiency of those in southern Taiwan is the lowest; (3) the common problem shared by most revenue service offices for a long period of time is their small scales. Furthermore, this research also applied Tobit regression model to conduct the regression analysis on the technical efficiency of revenue service offices in each county or city to identify the main influences of the efficiency of these revenue service offices. The research findings are as follows: (1) the tax base of land value tax and house tax has positive influences on the efficiency of revenue service offices; the higher the number of vehicles in each city or county is, the lower the efficiency of local revenue service offices is; a higher proportion of current value among market value can lead to lower efficiency of local revenue service offices; (2) a higher proportion of full-time staffs can lead to higher efficiency of local revenue service offices. Based on the above, the following suggestions are given for higher efficiency of local revenue service offices: 1 Increase the tax base of land value tax and house tax as a short-term solution; promote local developments to expand tax resources as a long-term strategy 2 Expand the arrangement of revenue service offices and increase the proportion of full-time staffs to reach the most appropriate scale 3 Realize data processing, increase the frequency of delivering tax forms to reduce the possibility of tax evasion