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    Title: 我國地方稅捐稽徵機關稽徵績效之研究-三階段資料包絡分析法之應用
    A study of efficiency of the local tax bureaus in Taiwan:an application of three- stage data envelopment analysis.
    Authors: 胡議文
    Hu, Yi Wen
    Contributors: 王國樑
    胡議文
    Hu, Yi Wen
    Keywords: 三階段資料包絡分析法
    隨機邊界分析法
    技術效率
    規模效率
    地方稅
    three-stage Data Envelopment Analysis
    Stochastic Frontier Analysis
    Technical Efficiency
    Scale Efficiency
    Local Tax
    Date: 2009
    Issue Date: 2010-12-08 02:03:15 (UTC+8)
    Abstract: 地方稅捐稽徵機關績效之良窳攸關地方政府庫收,更直接影響地方經濟成長、資源配置效率與所得分配之公平;本文試圖採用能排除外在因素與隨機干擾之三階段產出導向資料包絡分析法(以下簡稱DEA),針對23個地方稅捐稽徵機關2004年迄2008年資料進行管理效率評估,再以隨機邊界分析法(以下簡稱SFA)分離外生因素及隨機干擾以調整各機關產出至相同基準後,再評估排除外在與隨機干擾因素的管理效率。
    未考慮外生因素與隨機干擾的DEA效率評估結果顯示,有高達88.7%及82.6%的地方稅捐稽徵機關分別於技術效率及純技術效率上尚有改善空間。第二階段SFA估計結果顯示,土地移轉現值、機關內大專畢業以上員額之比例及員額平均年齡對管理效率皆有正向影響;而總統大選期間及有高鐵停靠站之縣市除對部分產出無顯著影響外,對管理效率之提升亦具優勢;然而,服務轄區土地面積與實徵淨額之效率呈負相關,卻與違章漏稅裁罰效率呈正相關;地方首長選舉期間除為避免清理欠稅招致民怨而降低技術效率外,對其他管理效率則皆呈正相關;又都市計畫面積占稽徵區域比例與地方稅實徵淨額之管理效率呈正相關,卻與欠稅清理效率呈負相關。調整後之DEA結果顯示各項效率值與調整前比較皆存在顯著差異,顯示排除外生因素與隨機干擾影響以避免效率值被錯估確有其必要性;但仍有高達93.05%及68.7%之地方稅捐稽徵機關分別於技術效率及純技術效率上存有改善空間;又多數稽徵機關處於規模報酬遞增階段,即產能過剩而造成資源浪費。另與財政部稽徵業務考核成績比較分析,在規模效率平均值排名方面,除臺南市外,甲組機關排名普遍優於乙組機關;但純技術平均效率值之排名卻有一半以上之甲組機關表現反而不如部分乙組受評單位;顯示甲、乙組之分類歷經多年仍沿襲舊有分組將使各機關未能於適合之群組中受考而錯估其績效。
    基於上述實證研究結果,本文提出下列政策性建議:
    一、建議逐期分階段調整人力及預算至最適規模,以善加運用資源降低產能過剩情形。
    二、建議各機關應引用環保之共乘概念,加強政府機關間橫向溝通、聯繫與合作。
    三、若情況允許,建議可不區分甲乙組針對全體地方稅捐稽徵機關進行考核。若人力、時間或其他情況不允許,建議研擬具體方案隨各機關規模改變而有重新分級之機制。
    四、建議甲組機關亦可選擇純技術效率較佳之乙組機關作為觀摩學習之對象。
    五、建議財政當局可考慮將外在因素之影響納入評核,以提升考核之信度與效度。
    最後,臺灣自2010年底起將有部分縣市改制為直轄市,考核編組方式勢將有所變革,有待後續研究者追蹤探討;而改制後所引起之資源重分配亦可作為未來之研究議題。
    The Performance of Local Tax Bureaus is relevant to the revenue of Public Treasury, and even has direct impacts on local economic growth, efficiency of resource allocation and equity of income distribution. This paper attempts to use three-stage out-oriented DEA which can rule out the external factors and the statistical noises to evaluate the efficiency of 23 Local Tax Bureaus in Taiwan during the period of 2004 to 2008. After measuring slack variables of each Bureau in the first stage, the Stochastic Frontier Analysis (SFA) model is used to separate the external factors from the statistical noises, and then adjust the output of each Bureau to the same benchmark. Finally, DEA is again used to evaluate the efficiency of 23 Local Tax Bureaus.
    The DEA efficiency evaluation results in the first stage show that up to 88.7% and 82.6% of the Local Tax Bureaus still have an ample room to improve their technical and pure technical efficiency.
    In the second stage, the SFA model estimates show that “the present value of land transfer”, “the proportion of post-graduates in the Bureaus” and “the average age of the staff” have positive effects on the efficiency. “The period of Presidential Election” and “the cities or counties that Taiwan High Speed Rail have set station up” have insignificant impact on part of the outputs, but still have the advantages to enhance the efficiency. However, “the expanse of land in service area” has a negative correlation with the efficiency of net taxation, but is positively related to the efficiency with the fine of illegal tax evasion. “The election period of Local County Executive” has a positive correlation with the efficiency except that tax arrears liquidation might reduce technical efficiency. “The ratio of urban-planed area to the tax levy regional” and the efficiency of net taxation are positively correlated, but negatively related to the efficiency of tax arrears liquidation.
    After excluding external factors and the statistical noises, the third-stage DEA evaluation results are significantly different from those in the first stage, indicating that it is necessary to exclude impacts of external factors and statistical noises in order to avoid the misjudged value of efficiency. There are still as high as 93.05 % and 68.7% of the Local Tax Bureaus have an ample space for improvement respectively on technical efficiency and pure technical efficiency. Most of the Tax Bureaus are at the increasing return of scale stage, implying that the surplus of capacity cause the waste of resources. Finally, compared with the performance evaluation held by Ministry of Finance, the empirical results in this study show that although the classification of Local Tax Bureaus has been adopt for many years, Bureaus’ performance evaluation results might be misjudged in the unsuitable group.
    Based on the above empirical results, this research attempts to propose the following policy suggestions:
    1. It is recommended to adjust the phase of manpower and budget to the optimum scale for the best using of resources and to reduce inefficiency of excess capacity.
    2. Enhancing horizontal communication among government agencies may improve the efficiency of Local Tax Bureaus.
    3. If possible, it is recommended to evaluate Local Tax Bureaus without classification. If not, a mechanism of re-rating according to the scale change of Local Tax Bureaus may be needed.
    4. It is proposed that Local Tax Bureaus of Group A can take lesson from those of Group B with better pure technical efficiency to learn from.
    5. It is suggested that government authorities have to exclude the effect of external factors to improve the reliability and validity of performance evaluation.
    At the end of year 2010, several counties will be restructured in municipalities. The classification of Local Tax Bureaus for performance assessment must be changed. The reallocation of resources caused by restructuring may be used in future studies.
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    張瑞玲(2003),「應用灰關聯分析於稅捐稽徵機關績效評估之研究」,國立高雄第一科技大學財務管理研究所碩士論文。
    銓敘部銓敘統計年報。http://www.mocs.gov.tw/statistic/main_statistic_b.aspx?sl_id=13020101
    澎湖縣政府稅捐稽徵處。http://www.phtax.gov.tw/
    許怡雯(1997),「我國租稅稽徵技術效率之研究」,國立政治大學財政研究所碩士論文。
    陳文良(2003),「影響使用牌照稅稽徵作業成效關鍵因素:以高雄市稅捐稽徵處為例」,私立義守大學管理硏究所碩士論文。
    陳東興(2003),「財政部國稅局人力配置與稽徵績效之探討」,國立政治大學行政管理碩士學程碩士論文。
    黃旭男、張元哲、林進財(1997),「郵政總局分支機構經營效率及效率變動之評估」,《交大管理學報》,第17卷第2期,頁125-144。
    黃鳳月(2006),「以資料包絡分析法應用於我國國稅稽徵機關組織整併方案選擇之評估」,國立臺灣海洋大學航運管理學系研究所碩士論文。
    楊瑞美(2008),「我國地方稅捐稽徵機關稽徵績效之探討」,私立大葉大學事業經營研究所碩士在職專班碩士論文。
    鄒平儀(2000),「醫療社會工作生產效率之研究」,《社會政策與社會工作學刊》,第4卷第1期,頁77-155。
    劉國萍(2006),「國稅局稽徵績效之研究」,國立政治大學行政管理碩士學程碩士論文。
    歐文國(2005),「以資料包絡分析法評估地方稅捐機關之經營績效」,南華大學管理科學研究所碩士論文。
    蔡柳卿、楊怡芳(2007),「台灣銀行業服務品質、營運效率與獲利性之關連性研究」,《當代會計》,第8卷第1期,頁51-83。
    賴俊佑(2005),「地方政府施政效率評估、統籌分配稅款與施政滿意度」,國立東華大學企業管理學系研究所碩士論文。
    薛月對(2009),「台灣會計師事務所效率之探討-三階段資料包絡分析法之應用」,國立政治大學社會科學學院行政管理碩士學程碩士論文。
    謝宗貴(1999),「談稅捐稽徵處組織變革」,《稅務旬刊》,第1736期,頁20-23。
    鍾淑芬(2003),「我國地方稅捐稽徵機關稽徵效率之評估研究-資料包絡分析法之應用」,國立台北大學公共行政暨政策學系研究所碩士論文。
    蘇怡如(2002),「台灣地區地方稅制度變遷之研究」,政治大學財政學系碩士論文。
    貳、英文部分
    Ali, A. L., W. D. Cook and L. M. Seiford (1991), “Strict vs. Weak Ordinal Relations for Multipliers in Data Envelopment Analysis” Management Sciences, 37(6), 733-738.
    Ali, A. L. and L. M. Seiford (1993), “The Mathematical Programming Approach To Efficiency Analysis,” in The Measurement of Productive Efficiency edited by H. O. Fried, C. A. K. Lovell, S. S. Schmidt, Oxford University Press, New York, 120-159.
    Ali, I., A. Charnes, W. Cooper, D. Divine, G. Klopp and J. Stutz (1988), “An Application of Data Envelopment Analysis to US Army Recruitment Districts,” in Application of Management Science Research and Analysis edited by Shutz, R. L., JAI Press.
    Aly H. Y., R. Grabowski, C. Pasurka and N. Rangan (1990), “Technical, Scale and Allocative Efficiencies in US Banking: An Empirical Investigation,” Review of Economics and Statistics, 72, 211-218.
    Andersen, P. and N. C. Petersen (1993), “A Procedure for Ranking Efficient Units in Data Envelopment Analysis,” Management Science, 39(10), 1261-1264.
    Banker, R. D. (1984), “Estimating Most Productive Scale Size Using Data Envelopment Analysis,” European Journal of Operational Research, 17, 35-44.
    Banker, R. D. and A. Maindiratta (1986), “Piecewise Loglinear Estimation of Efficient Production Surface,” Management Science, 32(1), 126-135.
    Banker, R. D. and R. C. Morey (1986a), “Efficiency Analysis for Exogenously Fixed Inputs and Output,” Operations Research, 34(4), 513-521.
    Banker, R. D. and R. C. Morey (1986b), “The Use of Categorical Variables in Data Envelopment Analysis,” Management Science, 32, 1613-1627.
    Banker, R. D. and R. M. Thrall (1992), “Estimation of Returns to Scale Using Data Envelopment Analysis,” European Journal of Operational Research, 62(1), 74-84.
    Banker, R. D., A. Charnes and W. W. Cooper (1984), “Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis,” Management Science, 30(9), 1078-1092.
    Banker, R. D., A. Charnes, W. W. Cooper ,and A. P. Schinnar (1981), “A Bi-extermal Principle for Frontier Estimation and Efficiency Evaluations,” Management Science, 27(12), 1370-1382.
    Banker, R. D., R. F. Conrad and R. P. Strauss (1986), “A Comparative Application of DEA and Translog Methods: An Illustrative Study of Hospital Production,” Management Science, 32, 30-44.
    Boussofiane, A., R. G. Dyson and E. Thanassoulis (1991), “Applied Data Envelopment Analysis,” European Journal of Operational Research, 52(1), 1-15.
    Bowlin, W. (1987), “Evaluating the Efficiency of US Air Force Real-property Maintenance Activities,” Journal of the Operational Research Society, 38(2), 127-135.
    Chang, K. P. and P. H. Kao (1992), “The Relative Efficiency of Public versus Private Muni- cipal Bus Firms:An Application of Data Envelopment Analysis,” Journal of Productivity Analysis, 3(1-2), 67-84.
    Chang, K. P. and Y. Y. Guh (1991), “Linear Production Function and the Data Envelopment Analysis,” European Journal of Operational Research, 52(2), 215-223.
    Charnes, A. and W. W. Cooper (1984), “The Non-Archimedean CCR Ratio for Efficiency Analysis:A Rejoinder Boyd and Fare,” European Journal of Operational Research, 15, 333-334.
    Charnes, A., T. Clark, W. W. Cooper and B. Golany (1985), “A Developmental Study of Data Envelopment Analysis in Measuring the Efficiency of Maintenance Units in the U. S. Air Forces,” Annals of Operations Research, 2, 95-112.
    Charnes, A., W. W. Cooper, A. Y. Lewin, R. C. Morey and J. Rousseau (1985), “Sensitivity and Stability Analysis in DEA,” Annals of Operation Research, 2, 139-156.
    Charnes, A., W. W. Cooper, L. M. Seiford and J. Stutz (1983), “Invariant Multiplicative Efficiency and Piecewise Cobb-Douglas Envelopments,” Operations Research Letters, 2(3), 101-103.
    Cooper, W. W., K. S. Park and G. Yu (1999), “IDEA and AR-IDEA: Models for Dealing with Imprecise Data in DEA,” Management Science, 45, 597-607.
    De Pree Jr., M. Chauncey and R. Kathryn (1995), “A Tool to Help Insurance Company Management Assess Attorney Efficiency and Productivity, ” CPCU Journal, 48, 151-156.
    Debreu, G. (1951), “The Coefficient of Resource Utilisation,” Econometrica, 19(3), 273-292.
    Deprins, D., L. Simar and H. Tulkens (1984), “Measuring Labor Inefficiency in Post Offices,” in The Performance of Public Enterprizes: Concepts and Measurements edited by Marchand, M., P. Pestieau, and H. Tulkens, 243-267.
    Doyle, J. and R. Green (1994), “Efficiency and Cross-efficiency in DEA: Derivations, Meanings and Uses,” Journal of the Operational Research Society, 45(5), 567-578.
    Dyson, R. G. and E. Thanassoulis (1988), “Reducing Weight Flexibility in Data Envelopment Analysis,” Journal of the Operational Research Society, 39, 563-576.
    Farrell, M. J. (1957), “The Measurement of Productive Efficiency,” Journal of the Royal Statistical Society, Series A, CXX, part. 3, 253-290.
    Forsund, F. R. (1992), “A Comparison of Parametric and Non-Parametric Efficiency Measures: The Case of Norwegian Ferries,” The Journal of Productivity Analysis, 3(1), 25-43.
    Fried, H. O., S. S. Schmidt and S. Yaisawarng (1999), “Incorporating the Operating Environment Into a Nonparametric Measure of Technical Efficiency,” Journal of Productivity Analysis, 12(3), 249-267.
    Fried, H. O., C. A. K. Lovell, S. S. Schmidt and S. Yaisawarng (2002), “Accounting for Environmental Effects and Statistical Noise in Data Envelopment Analysis,” Journal of Productivity Analysis, 17, 157-174.
    Greene, W. H. (2000), Econometric Analysis, 4th Edition, New Jersey:Prentice Hall.
    Johnes, G. and J. Johnes (1993), “Measuring the Research Performance of UK Economics Departments: An Application of Data Envelopment Analysis,” Oxford Economic Papers, 45, 332-347.
    Johnes, J. (2006), “Data Envelopment Analysis and Its Application to the Measurement of Efficiency in Higher Education,” Economics of Education Review, 25, 273-288.
    Koopmans, T. C. (1951), “Analysis of Production as an Efficient Combination of Activities,” Activity Analysis of Production and Allocation, New York, 33-97.
    Kooreman, P. (1994), “Nursing Home Care in The Netherlands: a Nonparametric Efficiency Analysis,” Journal of Health Economics, 13(3), 301-316.
    Levitt, M. S. and M. A. S. Joyce (1987), The Growth And Efficiency of Public Spending, N. Y.: Cambridge University Press.
    Lewin A. Y., R. C. Morey and T. J. Cook (1982), “Evaluating the Administrative Efficiency of Courts,” OMEGE, 10(4), 401-411.
    Li, X. B. and G. R. Reeves (1999), “A Multiple Criteria Approach to Data Envelopment Analysis,” European Journal of Operational Research, 115, 507-517.
    Linag, G. S., C. F. Liu, W. C. Lin and C. H. Yeh, (2006), “A Data Envelopment Analysis of Shipping Industry Bond Ratings,” Tamkang Journal of Science and Engineering, 9(4), 403-408.
    Lovell, C. A. K. and J. T. Pastor (1999), “Radial DEA Models without Inputs or without Outputs, ” European Journal of Operational Research, 118(1), 46-51.
    Lovell, C. A. K. (1993), “Production Frontiers and Productive Efficiency,” in The Measurement of Productive Efficiency: Techniques and Applications edited by H. O. Fried, C. A. K. Lovell and S. S. Schmidt, Oxford University Press, New York, 3-67.
    MacManus, S. A. (1999), “Politics and Taxation,” in Handbook on Taxation edited by W. Brtley Hildreth and James A. Richardson, 31-50.
    Pastor, J. T (2002), “Credit Risk and Efficiency in the European in the European Banking System:A three-stage analysis,” Applied Financial Economics, 1212, 895-911.
    Pastor, J. T. (1995), “How to Account for Environmental Effects in DEA: An Application to Bank Branches,” Working Paper.
    Rhodes, E. L. (1986), “An Exploratory Analysis of Variations in Performance Among U.S. National Parks, ”in Measuring Efficiency:An Assessment of Data Envelopment Analysis edited by R. H. Silkman, Jossey-Bass, San Francisco.
    Seiford, L. M. (1996), “Data Envelopment Analysis: The Evolution of the State of the Art (1978-1995),” The Journal of productivity Analysis, 7, 99-137.
    Shephard, R. W. (1970), Theory of Cost and Production Functions, Princeton University Press, New Jersey.
    Smart, W. (2009), “The Measurement of the Performance of New Zealand Tertiary Education Institutions and the Demand for Their Services,” Doctoral Theses of Auckland University of Technology.
    Sueyoshi, T. (1997), “Measuring Efficiencies and Returns to Scale of Nippon Telegraph and Telephone in Production and Cost Analyses,” Management Science, 43(6), 779-796.
    Sueyoshi, T. (1999), “DEA-discriminant Analysis in the View of Goal Programming,” European Journal of Operational Research, 115(2), 564-582.
    Thanassoulis, E. (2001) Introduction to the Theory and Application of Data Envelopment Analysis. Kluwer Academic Publishers, USA.
    Thompson, R. G., L. N. Langemeier, C. T. Lee and R. M. Thrall (1990), “The Role of Multiplier Bounds in Efficiency Analysis with Application to Kansas Farming,” Journal of Econometrics, 46, 93-108.
    Timmer, C. P. (1971), “Using a Probabilistic Frontier Production Function to Measure Technical Efficiency,” Journal of Political Economy, 79, 776-794.
    Wu, A. and C. J. Huang (2003), “Efficiency Performance and the Drivers of Efficiency- The test of Correctional Institutions, ” Taiwan Accounting Review, 3(2), 113-139.
    參、政府機關資料及參考網站
    一、政府機關資料
    宜蘭縣政府地方稅務局會計科(2007-2008),《宜蘭縣稅捐統計要覽》,宜蘭縣宜蘭市:宜蘭縣政府地方稅務局。
    宜蘭縣稅捐稽徵處會計室(2003-2006),《宜蘭縣稅捐統計要覽》,宜蘭縣宜蘭市:宜蘭縣稅捐稽徵處。
    花蓮縣地方稅務局會計科(2008),《花蓮縣稅捐統計要覽》,花蓮縣:花蓮縣地方稅務局。
    花蓮縣稅捐稽徵處會計室(2003-2007),《花蓮縣稅捐統計要覽》,花蓮縣:花蓮縣稅捐稽徵處。
    南投縣政府稅捐稽徵處會計室(2003-2006),《南投縣稅捐統計要覽》,南投縣:南投縣政府稅捐稽徵處。
    南投縣政府稅務局會計室(2007-2008),《南投縣稅捐統計要覽》,南投縣:南投縣政府稅務局。
    屏東縣政府稅務局會計科(2007-2008),《屏東縣稅捐統計要覽》,屏東縣屏東市:屏東縣政府稅務局。
    屏東縣稅捐稽徵處會計室(2003-2006),《屏東縣稅捐統計要覽》,屏東縣屏東市:屏東縣稅捐稽徵處。
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    97921043
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097921043
    Data Type: thesis
    Appears in Collections:[Master for Eminent Public Administrators] Theses

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