| 摘要: | 我國稅捐稽徵機關的工作是以徵收稅捐為主，其考核以稅收預算之達成程度及稽徵目標執行情形為重點，不問投入、產出之績效及資源配置恰當性，有待評估探討績效，並藉由研究結果呈現供參。 本研究係透過資料包絡分析法(DEA)來評估稅捐機關之經營效率，以稽徵費用、員工職能、投資與設備費等3項為投入項變數;以納稅服務數量、開徵暨清理數、違章處理數、實徵舊欠比率、實徵成長率等5項為產出項變數，並以台灣省21縣市稅捐稽徵處之92、93年度資料作為分析基礎，共有42個決策個體，其評估結果如下: 一、在效率改善值上，透過CCR模式及BCC模式分析結果，就整體其兩模式之投入項以「投資與設備費」為最需要調整縮減改善，其應縮減之平均值分別為6.54%及6.83%之投入;再就產出項兩模式均以「納稅服務數量」為最需要改善增加產出量，其應提昇平均值分別162.35%及263.73%以改善效率。 二、從效率值上，藉由CCR模式可得15個有效率，BCC模式則有16個有效率，其效率值穩定程度則可籍由其被參考次數的多寡而定。 三、就受評的稅捐單位中，有16個屬於規模報酬固定階段，23個為規模報酬遞增階段，另外有3個屬於規模報酬遞減階段。 四、另無效率群在各投入產出的績效上皆顯著落後於效率群。
The primary job of the tax collection organization in Taiwan, R.O.C. is to levy and collect taxes, using the reaching levels of the taxation budget and the administration of the levy targets to be the assessment point, don’t care the aptitude of the input or output performances and whether the resources are allocated well or not. The survey of the performances are really needed, and we could afford the more useful reference from our researching result. Using the Data Envelopment Analysis (DEA) to evaluate the performance of the tax collection organizations, this study takes into account the three variables of levy expenses、employees’ job capabilities、expenses of investments and equipments；and the production items are five variables of amount of tax payment services、amount of levy and clearing、handling amount of the regulation violations、the rate of the actual levy and the old debt、 and the growth rate of actual levy; it also takes the annual data of year 2003 and year 2004 from 21 tax and levy offices in Taiwan as the analysis bases; therefore there are totally 42 policy decision units. This study provides each tax collection organization with policy decision options and the reference for administration improvements.The conclusion of this study is as following： 1.On the value of efficiency improvement, through the analysis of CCR and BCC model, the input item of 「expenses of investments and equipments」is the one most required to be adjusted、decreased and improved from the inputs of whole the local tax collection organizations, and the average value should be decreased is 6.54% and 6.83%, respectively. And for the production items, the 「amount of tax payment services」item is the one most needs to be improved and increased, and the average value to promote for the efficiency improvement is 162.35% and 263.73%, respectively. 2.Based on the efficiency value by the CCR model, there are 15 efficient units in total 42 DMUs; By the BCC model, there are 16 efficient unit, and their stability level is determined by how many times they are referred. 3.Among the evaluated Decision Making Units, there are 16 units that are on the stage of fixed scale rewards, and 23 units that are on the stage of ascending scale rewards, and another 3 units are on the stage of descending scale rewards. 4.Additionally, the inefficient group is apparent on each input of production performance, and it is behind the efficient group. |
