A Study on Measuring Biases in Technological Change of The Local Tax Administration in Taiwan

• Main Authors: Chi-Fen Wu, 吳季芬
• Other Authors: Shwu-Huei Huang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/xbz24b

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 102 === The finance is the foundation of political affairs, and undoubtedly, there is no construction and development without tax revenues. The aim of the study is to investigate the change of productivity growth in 20 local tax administrations in Taiwan during the period of 2006 to 2012. The non-parametric Data Envelopment Analysis was used to compute Malmquist productivity indexes, which were decomposed into efficiency change and technical change. The former was further decomposed into changes in pure technical efficiency and scale efficiency. The latter is further decomposed into an output bias, input bias and a magnitude component so as to master the technical dynamic tendency of the local tax administrations in Taiwan. The survey was also analyzed using Wilcoxon signed rank test to find out that the existence of undesirable output variable significantly influenced the investigation. Therefore, the study, which included the undesirable output variable, can match the reality pragmatically. According to the finding of the study, the total factor productivity (TFP) of sectors increased at a rate of 1.7 % per annum, which suggests the overall improvement of the local sectors in this period of time. The improvement could be ascribed to 1.5 % in the technical progress and 0.3% increase in efficiency. Therefore, the technical progress mainly contributed to the productivity of the local tax bureaus. Besides, we found out the evidence of the biases of technological change and the output bias can lead to the technical progress. According to the analysis of the above research findings, the suggestions are proposed to be the reference for local tax bureaus in efficiency improvement.