中国区域税收征管效率评价及影响因素研究——基于四分法DEA-Malmquist的分析

中国区域税收征管效率评价及影响因素研究——基于四分法
DEA-Malmquist的分析
张斌
【期刊名称】《财经理论与实践》
【年(卷),期】2018(039)002
【摘要】基于拓展的四阶段DEA-Malmquist指数模型,利用2008-2014年省际数据,分析中国区域税收征管效率状况及动态趋势,并分解剖析全要素征管效率变动的四大影响因素.结果表明:2008-2014年全国税务系统征管效率值年均为0.868,全要素征管效率增速年均为10.1%,效率整体基本处于递增状态,但增速下滑趋势明显.影响因素分解发现:规模技术变化是驱动各地区税收征管全要素效率增长的核心因素,纯技术变动居中,规模效率和纯技术效率提升效果不显著;中部规模技术增速最快,东北和西部地区规模效率持续恶化,纯技术效率增速略快,东部纯技术增速强劲.%The paper analyzes efficiency condition and the dynamic tendency of tax collection and administration based on the extended four-stage DEA-Malmquist index model using Chinese provincial data from 2008 to 2014,and dissects the four influencing factors of TFP by decompo-sing the TFP index.The results show:the collection and administration efficiency average value is 0.868,showing no obvious signs of overall improvement.The average growth rate of TFP is 10.1%,and the overall efficiency is basically in an increasing state,but the declining trend of growth declines obviously.The following decomposition found:the TFP growth was mostly driven by the scale of technological change,the pure
technological change in the middle,and no significant growth effect of the scale efficiency and the pure technological efficiency;the scale growth of technology in the Central was the fastest,the scale efficiency growth in the Northeast-ern and Western was continuously deteriorating,the pure technological efficiency growth in the Northeast and the West was slightly faster,and the pure technical growth in the Eastern was strong.
【总页数】7页(P88-94)
【作者】张斌
【作者单位】新疆财经大学公共经济与管理学院,新疆乌鲁木齐 830012
【正文语种】中文
【中图分类】F810
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