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1 juin 2017
- handle: 10670/1.gd8lxd
Ce document est lié à :
10.14718/revfinanzpolitecon.2017.9.1.8
info:eu-repo/semantics/openAccess
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Elena Villar-Rubio et al., « Relative efficiency within a tax administration: The effects of result improvement », Revista Finanzas y Política Económica, ID : 10670/1.gd8lxd
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Résumé
This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current ex penditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration.