碩士 / 國立臺灣海洋大學 / 航運管理學系 / 107 / In accordance with the national policy, the Customs Administration, Ministry of Finance and its affiliated Customs offices reorganized on 1st January, 2013. The purpose of government reorganization was to enhance the effectiveness and efficiency. The main goal of this paper is to understand the impact of reorganization and to analyze the performance of Taiwan Custom namely A, B, C, and D.
Data Envelopment Analysis (DEA) is an effective approach to rank decision-making units (DMUs) that utilize multiple inputs to produce multiple outputs. This paper utilized DEA window analysis and Malmquist productivity index to measure the relative efficiencies and productivity changes of Taiwan Customs during the period of 2008–2017. This study used two inputs including the number of Customs officers and annual budgets. The model also included import and export declarations, Customs revenue, the number and value of seizure cases for outputs.
First, the study used the DEA window analysis to measure the efficiency. The empirical results showed that Customs A has performed with more efficiency than the others. Moreover, the results of DEA-based MPI approach indicated that the productivity of Customs’ operational performance experienced a continuous improvement from 2014 to2017 except for a decline from 2013 to 2014. The findings revealed that Customs can simplify the process of collecting taxes and strengthen the ability to fight against illegal activities.
| Identifer | oai:union.ndltd.org:TW/107NTOU5301021 |
| Date | January 2019 |
| Creators | Liao, Yi-Hui, 廖怡惠 |
| Contributors | Lee, Hsuan-Shin, 李選士 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 60 |
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