| 郭剑川.基于DEA方法的个税征管效率评价[J].全球科技经济瞭望,2012,27(12):62~66 |
| 基于DEA方法的个税征管效率评价 |
| Evaluation on efficiency of Chinese personal incometax levy based on DEA model |
| 投稿时间：2012-08-21 修订日期：2012-08-21 |
| DOI：10.3772/j.issn.1009-8623.2012.12.010 |
| 中文关键词: 个人所得税；投入指标；产出指标；DEA 模型 |
| 英文关键词: personal income tax；input indicator；output indicator；DEA model |
| 基金项目: |
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| 中文摘要: |
| 税收征管效率是目前税收研究中受到密切关注的热点问题。针对征收过程中流失较为严重的税种
——个人所得税，构建了一个 DEA 模型，对 1994 年分税制改革以来我国个人所得税的征管效率进行了有
效性评价，并分析了其变化趋势。一个税种的征管效率往往并不只受到一种因素的影响，而是多种因素协同
作用的结果。DEA 方法作为一种多指标的综合评价方法，在这方面具有非常好的应用价值。 |
| 英文摘要: |
| Currently, efficiency of tax levy is a hotspot issue in economy researches. Aiming at the fact that
the personal income tax has a serious loss in tax levy, this paper constructs a DEA model to make an effective
evaluation on the levy efficiency of personal income tax since the tax sharing system reform in 1994, and analyses
the fluctuation of its levy efficiency. The tax levy efficiency is not affected only by a single factor, but also by
many other factors. The DEA model, as a kind of multi-index comprehensive evaluation method, has a good
application in practice. |
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