税收征管效率评估及其影响因素分析  

Assessment of Tax Collection and Administration Efficiency and Analysis of Its Impact Factors

作　　者：殷金朋 张素素[1] 王瑞雪 YIN Jinpeng;ZHANG Susu;WANG Ruixue(Shandong Technology and Business University,Yantai Shandong 264005,China;Nankai University,Tianjin 300071,China)

机构地区：[1]山东工商学院,山东烟台264005 [2]南开大学,天津300071

出　　处：《金融理论与教学》2023年第5期53-60,66,共9页Finance Theory and Teaching

基　　金：烟台市校地融合发展项目“烟台市税收增长的‘十四五’预测及其助推经济高质量发展路径研究”(2021XDRHXMQT2);中国博士后科学基金面上项目“注意力配置视角下政府多维目标约束对生态福利绩效的影响研究”(2022M721721);山东工商学院第二批财富管理特色研究项目“中国居民税负分布测算及其财富效应研究”(2022YB06)。

摘　　要：税收征管效率的有效提升是建立现代税收制度和发挥税收国家治理作用的重要方面。基于2006-2020年内蒙古自治区12个盟市的面板数据,运用DEA方法测算税收征管效率,并利用面板系统广义矩方法考察其影响因素。研究发现:内蒙古自治区的税收征管效率整体上仍处于较低水平,且呈现出了时间上征管效率集中化和区域间差异发散的特征;税务人员规模、信息化投入、人均GDP和产业结构等对征管效率具有显著的正向效应,而税务人员受教育程度、城镇化率和公路运输长度则产生了负向效应。研究对于新发展格局下中西部的税收管理体制改革具有重要意义。The effective improvement of tax collection and administration efficiency is an important aspect of establishing the modern tax system and playing the role of state governance towards tax.Based on the panel data of 12 prefecture-level cities of the Inner Mongolia Autonomous Region during 2006 and 2020,the DEA method was used to measure the tax collection and administration efficiency,and the Panel System Generalized Method of Moments was used to examine the impact factors.The study found that the overall tax collection and administration efficiency in the Inner Mongolia Autonomous Region was still at a low level,and showed the characteristics of centralization of tax collection and administration efficiency in time and dispersion of regional differences.And factors such as the scale of tax personnel,information investment,per capita GDP and industrial structure had significant positive effects on tax collection and administration efficiency,while the education level of tax personnel,the urbanization rate and the length of road transportation had negative effects.The findings of this paper are of great significance to the reform of tax administration system in central and western China under the new development pattern.

关 键 词：税收征管效率 数据包络分析 面板系统广义矩方法 

分 类 号：F812.42[经济管理—财政学]