本研究以臺北縣政府稅捐稽徵處為對象，採用2001-2008年資料，共有56筆樣本資料進行實證研究。應用三階段DEA作為分析模型，以滿足產出多樣、品質差異及產出環境各異之特殊要求。考量稅捐稽徵處特性下，探討其經營效率，提出改善經營效率之政策性建議，以提升有限資源的效率化利用。
臺北縣政府稅捐稽徵處之經營效率值(三階段純技術效率值)評估之結果為1.0186。研究發現，若未摒除稅捐稽徵處所提供服務的不同產出品質，以及受到環境變數之影響，經營效率值將會低估44.16%。此外，若未考量規模效率，經營效率值也會高估18.23%。
實證結果顯示，利用DEA對於本文地方稅分類方式分析，會產生很好的效果。透過本文提供的分類方法，管理機關可獲得較為有效的管理方式。再者，依據隨機邊界法分析、產出投入比與效率值的相關分析等結果，各地方稅的管理單位應可瞭解其擁有資源的優劣勢，以改善其相對無效率或進步緩慢的窘境。 / This research tries to estimate the operational efficiency of Taipei County Revenue Service Office using empirical data from 2001 to 2008. In order to meet the characteristics including various outputs, different output qualities and specific production environments, 3-stage DEA model is chosen and modified for empirical study. The findings of this research may give policy suggestions to improve the operational efficiency.
The estimated operational efficiency, the pure technical efficiency in third stage, is 1.0186. The study shows the operational efficiency will be underestimated by 44.16% if output quality variable and production environment variable are ignored. In addition, if scale efficiency is not taken under consideration, the efficiency will be overestimated by 18.23%.
Empirical results indicate that DEA is an effective approach applied to the local tax classification model of this study. Furthermore, according to the findings of SFA analysis, output-input ratio and efficiency index, each management unit of local tax could find out its strength and weakness of resources endowment to improve the relative inefficiency and to make progress in the future.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0096921043 |
| Creators | 劉學文, Liu, Hsueh 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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