我国税收征管效率及其影响因素——基于随机前沿分析(SFA)技术的实证研究  

The Tax Collection Efficiency and Influence Factors:Based on the Stochastic Frontier Analysis

作　　者：王德祥[1] 李建军[1] 

机构地区：[1]武汉大学经济与管理学院

出　　处：《数量经济技术经济研究》2009年第4期152-160,F0003,共10页Journal of Quantitative & Technological Economics

基　　金：国家社科基金项目(编号:08BJY107);中国发展研究基金项目(编号:2007021)的支持

摘　　要：本文基于SFA方法并利用省际面板数据,对我国税收征管效率及其影响因素进行了实证分析。研究发现:①1997～2005年各地区税收征管效率都呈上升趋势,总体效率提高约19个百分点,这从征管角度揭开了"税收超GDP增长"之谜。但我国税收征管效率水平总体仍不高,虽然地区间征管效率差距较大,但其呈现出收敛趋势;②提高税务机构女性工作人员比重有助于征管效率的提高,36～45岁年龄段的工作人员在税收征管中有更高的效率;经济发展水平对征管效率有正效应,但其效应比较弱。适度减少税务机构人员数量可以提高税收征管效率。Using the China＇s provincial panel data and stochastic frontier analysis technique, this paper studies China＇s tax collection efficiency and its influence factors. The empirical analyses find the tax collection efficiencies of various regions have all increased, but the overall level of efficiency is not high. The tax collection efficiency shows a convergence trend. In the influence factors of the tax collection efficiency, increasing the proportion of female staff can improve the tax collection efficiency; the persons from 36 to 45 years old have higher efficiency; the economic development level has weak positive effects on tax collection efficiency; appropriately reducing the number of tax staff can improve the tax collection efficiency.

关 键 词：随机前沿分析(SFA) 税收征管效率 影响因素 

分 类 号：F810.42[经济管理—财政学]