地方稅捐稽徵機關績效之良窳攸關地方政府庫收，更直接影響地方經濟成長、資源配置效率與所得分配之公平；本文試圖採用能排除外在因素與隨機干擾之三階段產出導向資料包絡分析法（以下簡稱DEA），針對23個地方稅捐稽徵機關2004年迄2008年資料進行管理效率評估，再以隨機邊界分析法（以下簡稱SFA）分離外生因素及隨機干擾以調整各機關產出至相同基準後，再評估排除外在與隨機干擾因素的管理效率。
未考慮外生因素與隨機干擾的DEA效率評估結果顯示，有高達88.7%及82.6%的地方稅捐稽徵機關分別於技術效率及純技術效率上尚有改善空間。第二階段SFA估計結果顯示，土地移轉現值、機關內大專畢業以上員額之比例及員額平均年齡對管理效率皆有正向影響；而總統大選期間及有高鐵停靠站之縣市除對部分產出無顯著影響外，對管理效率之提升亦具優勢；然而，服務轄區土地面積與實徵淨額之效率呈負相關，卻與違章漏稅裁罰效率呈正相關；地方首長選舉期間除為避免清理欠稅招致民怨而降低技術效率外，對其他管理效率則皆呈正相關；又都市計畫面積占稽徵區域比例與地方稅實徵淨額之管理效率呈正相關，卻與欠稅清理效率呈負相關。調整後之DEA結果顯示各項效率值與調整前比較皆存在顯著差異，顯示排除外生因素與隨機干擾影響以避免效率值被錯估確有其必要性；但仍有高達93.05%及68.7%之地方稅捐稽徵機關分別於技術效率及純技術效率上存有改善空間；又多數稽徵機關處於規模報酬遞增階段，即產能過剩而造成資源浪費。另與財政部稽徵業務考核成績比較分析，在規模效率平均值排名方面，除臺南市外，甲組機關排名普遍優於乙組機關；但純技術平均效率值之排名卻有一半以上之甲組機關表現反而不如部分乙組受評單位；顯示甲、乙組之分類歷經多年仍沿襲舊有分組將使各機關未能於適合之群組中受考而錯估其績效。
基於上述實證研究結果，本文提出下列政策性建議：
一、建議逐期分階段調整人力及預算至最適規模，以善加運用資源降低產能過剩情形。
二、建議各機關應引用環保之共乘概念，加強政府機關間橫向溝通、聯繫與合作。
三、若情況允許，建議可不區分甲乙組針對全體地方稅捐稽徵機關進行考核。若人力、時間或其他情況不允許，建議研擬具體方案隨各機關規模改變而有重新分級之機制。
四、建議甲組機關亦可選擇純技術效率較佳之乙組機關作為觀摩學習之對象。
五、建議財政當局可考慮將外在因素之影響納入評核，以提升考核之信度與效度。
最後，臺灣自2010年底起將有部分縣市改制為直轄市，考核編組方式勢將有所變革，有待後續研究者追蹤探討；而改制後所引起之資源重分配亦可作為未來之研究議題。 / The Performance of Local Tax Bureaus is relevant to the revenue of Public Treasury, and even has direct impacts on local economic growth, efficiency of resource allocation and equity of income distribution. This paper attempts to use three-stage out-oriented DEA which can rule out the external factors and the statistical noises to evaluate the efficiency of 23 Local Tax Bureaus in Taiwan during the period of 2004 to 2008. After measuring slack variables of each Bureau in the first stage, the Stochastic Frontier Analysis (SFA) model is used to separate the external factors from the statistical noises, and then adjust the output of each Bureau to the same benchmark. Finally, DEA is again used to evaluate the efficiency of 23 Local Tax Bureaus.
The DEA efficiency evaluation results in the first stage show that up to 88.7% and 82.6% of the Local Tax Bureaus still have an ample room to improve their technical and pure technical efficiency.
In the second stage, the SFA model estimates show that “the present value of land transfer”, “the proportion of post-graduates in the Bureaus” and “the average age of the staff” have positive effects on the efficiency. “The period of Presidential Election” and “the cities or counties that Taiwan High Speed Rail have set station up” have insignificant impact on part of the outputs, but still have the advantages to enhance the efficiency. However, “the expanse of land in service area” has a negative correlation with the efficiency of net taxation, but is positively related to the efficiency with the fine of illegal tax evasion. “The election period of Local County Executive” has a positive correlation with the efficiency except that tax arrears liquidation might reduce technical efficiency. “The ratio of urban-planed area to the tax levy regional” and the efficiency of net taxation are positively correlated, but negatively related to the efficiency of tax arrears liquidation.
After excluding external factors and the statistical noises, the third-stage DEA evaluation results are significantly different from those in the first stage, indicating that it is necessary to exclude impacts of external factors and statistical noises in order to avoid the misjudged value of efficiency. There are still as high as 93.05 % and 68.7% of the Local Tax Bureaus have an ample space for improvement respectively on technical efficiency and pure technical efficiency. Most of the Tax Bureaus are at the increasing return of scale stage, implying that the surplus of capacity cause the waste of resources. Finally, compared with the performance evaluation held by Ministry of Finance, the empirical results in this study show that although the classification of Local Tax Bureaus has been adopt for many years, Bureaus’ performance evaluation results might be misjudged in the unsuitable group.
Based on the above empirical results, this research attempts to propose the following policy suggestions:
1. It is recommended to adjust the phase of manpower and budget to the optimum scale for the best using of resources and to reduce inefficiency of excess capacity.
2. Enhancing horizontal communication among government agencies may improve the efficiency of Local Tax Bureaus.
3. If possible, it is recommended to evaluate Local Tax Bureaus without classification. If not, a mechanism of re-rating according to the scale change of Local Tax Bureaus may be needed.
4. It is proposed that Local Tax Bureaus of Group A can take lesson from those of Group B with better pure technical efficiency to learn from.
5. It is suggested that government authorities have to exclude the effect of external factors to improve the reliability and validity of performance evaluation.
At the end of year 2010, several counties will be restructured in municipalities. The classification of Local Tax Bureaus for performance assessment must be changed. The reallocation of resources caused by restructuring may be used in future studies.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0097921043 |
| Creators | 胡議文, Hu, Yi Wen |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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