我国增值税征管效率测度分析——基于SFA、DEA和FDH方法  

On Evaluation of China's VAT Collection Efficiency: Based on SFA,DEA,and FDH Methods

作　　者：李建军[1] 李慧[1] 

机构地区：[1]西南财经大学财政税务学院,四川成都611130

出　　处：《财贸研究》2013年第2期78-84,93,共8页Finance and Trade Research

基　　金：国家社科基金青年项目"中国税收征管效率实证研究"(10CJY066)

摘　　要：虽然SFA、DEA和FDH三方法在测度增值税征管效率中,不同时间和地区的测算得分存在差异,但从平均效率趋势来看,效率水平整体保持稳定,增值税征管效率水平整体还有较大的提升空间。进一步的实证分析表明:税收分权度、每万人公路里程数对增值税征管效率具有负向作用;城镇化程度、经济开放度、增值税在国税机关税收征管中的重要性都与增值税征管效率有显著的正向关系。Although, there are differences in efficiency assessment of value added tax（VAT） with SFA, DEA and FDH methods at different time points and regions in measuring efficiency in tax collection, according to the average efficiency trend, the overall level of efficiency remains relatively stable, with a large room for improvement. Further empirical analysis shows that tax decentralization and the highway mileage per ten thousand people have negative effects on the value added tax collection efficiency, while the degree of urbanization, economic openness, and importance of the tax to a country have a significant positive rela- tionship.

关 键 词：增值税 征管效率 征管成本 

分 类 号：F812.42[经济管理—财政学]