摘要
基于拓展的四阶段DEA-Malmquist指数模型,利用2008-2014年省际数据,分析中国区域税收征管效率状况及动态趋势,并分解剖析全要素征管效率变动的四大影响因素。结果表明:2008-2014年全国税务系统征管效率值年均为0.868,全要素征管效率增速年均为10.1%,效率整体基本处于递增状态,但增速下滑趋势明显。影响因素分解发现:规模技术变化是驱动各地区税收征管全要素效率增长的核心因素,纯技术变动居中,规模效率和纯技术效率提升效果不显著;中部规模技术增速最快,东北和西部地区规模效率持续恶化,纯技术效率增速略快,东部纯技术增速强劲。
The paper analyzes efficiency condition and the dynamic tendency of tax collection and administration based on the extended four-stage DEA-Malmquist index model using Chinese provincial data from 2008 to 2014,and dissects the four influencing factors of TFP by decomposing the TFP index.The results show:the collection and administration efficiency average value is 0.868,showing no obvious signs of overall improvement.The average growth rate of TFP is 10.1%,and the overall efficiency is basically in an increasing state,but the declining trend of growth declines obviously.The following decomposition found:the TFP growth was mostly driven by the scale of technological change,the pure technological change in the middle,and no significant growth effect of the scale efficiency and the pure technological efficiency;the scale growth of technology in the Central was the fastest,the scale efficiency growth in the Northeastern and Western was continuously deteriorating,the pure technological efficiency growth in the Northeast and the West was slightly faster,and the pure technical growth in the Eastern was strong.
作者
张斌
ZHANG Bin(Public Economics and Management School,Xinjiang University of Finance&Economics,Urumqi,Xinjiang 830012,China)
出处
《财经理论与实践》
CSSCI
北大核心
2018年第2期88-94,共7页
The Theory and Practice of Finance and Economics
基金
国家社科基金西部项目(16XJY012)
新疆教育厅高校科研计划重点项目(XJEDU2014I030)
教育部人文社会科学青年基金项目(13YJC790031)
