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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87738


    Title: 我國租稅稽徵技術效率之研究
    Authors: 許怡雯
    Contributors: 徐偉初
    許怡雯
    Keywords: 租稅稽徵
    非參數法
    Date: 1996
    Issue Date: 2016-04-28 16:03:51 (UTC+8)
    Abstract: 本文嘗試以實證的角度，採用各區國稅局企劃科所提供的八十四會計年度人力配置和業務量統計的橫斷面資料，利用個體經濟理論中評估生產者生產活動技術效率表現的非參數法(non-parametricapproach)，亦稱資料包絡分析法(Data Envelopment Analysis)來衡量我國國稅基層稽徵機關稽徵活動的投入與稅收產出的資源有效利用程度，除進一步分解整體技術效率(overall technical efficiency)為純技術效率(purely technical efficiency)和規模效率(scale efficiency)並剖析無效率的主要來源成份外，亦依人力投入規模(size)大小、業務量大小、轄區都市化程度、轄區型態為直轄市都會型與否以及區局別等分類標準，將整體稽徵機關加以分類，以Kruskal-Wallis和Median檢定法對這些分類因素逐一進行檢定，視其是否顯著影響稽徵機關間的各項效率差異情形。
    Description: 碩士
    國立政治大學
    財政學系
    84255018
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002374
    Data Type: thesis
    Appears in Collections:[Department of Finance] Theses

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