税收征管效率研究综述与内涵辨析  

Overview on the Research and Analysis on the Connotation of Tax Administration Efficiency

作　　者：董晓岩[1] 

机构地区：[1]东北财经大学研究生院,辽宁大连116025

出　　处：《税务与经济》2010年第6期79-85,共7页Taxation and Economy

摘　　要：税收征管效率衡量的是税收征管投入与产出之间的关系。税收征管的投入是税收成本,衡量指标是税收成本收入率(包括征税成本收入率和纳税成本收入率);税收征管的产出是税收征管的有效性,即通过税收征管过程保证纳税义务人依法纳税目标实现的程度,其最终衡量指标是纳税遵从度或税收征收率,中间衡量指标包括税务登记率、纳税申报率、申报准确率和税款入库率。在纳税遵从度(税收征收率)一定的前提下,税收成本收入率越低,税收征管效率越高;或者在税收成本收入率一定的前提下,纳税遵从度(税收征收率)越高,税收征管效率也就越高。税收征管效率的评价指标是税收征管效率指数,税收征管效率的高低,主要受经济税源因素、税收制度因素和税收征管因素的影响。Tax administration efficiency is used to measure the relation between inputs and outputs of tax administration.The inputs are tax cost,which is measured by the ratio of tax cost to tax revenue.The outputs are tax administration effectiveness,which is measured by tax compliance degree or tax collecting rate.The lower the ratio of tax cost to tax revenue or the higher tax compliance degree or tax collecting rate,the higher tax administration efficiency.Tax administration efficiency is measured by the tax administration efficiency index.Tax administration efficiency is influenced by the condition of economic tax source,tax system and tax administration.

关 键 词：税收征管效率 税收征管有效性 税收成本收入率 纳税遵从度 税收征收率 税收征管效率指数 

分 类 号：F810.423[经济管理—财政学]