| In recent years,with the rapid development of China’s economy,tax revenue has increased year by year,according to statistics since 1994,since the tax system,China’s tax revenue average annual growth rate of 17.53%.At the same time,the tax department is an important economic management and law enforcement department in our country.It plays an important role in organizing tax revenue and promoting economic development.Therefore,the tax performance of the tax department is concerned by all parties.Nowadays,the goal of China’s tax department has shifted from the simple pursuit of tax revenue growth to ensure the income while raising the efficiency of tax collection and management.This is also the taxpayer’s requirement to the tax department.Therefore,it is very important to evaluate the management performance of tax department in our country significance.At the same time,the efficiency of tax collection and management is one of the important problems in the process of fiscal and taxation reform,which is of great theoretical significance to perfect the tax theory system in our country.In this paper,we use the panel data of 24 provinces and cities in 2013-2015,using data envelopment analysis and Malmquist index method.This paper analyzes the management performance of tax department in our country from two aspects of static and dynamic.The empirical results show that,First,China’s tax department management of the comprehensive technical efficiency level is low(0.449、0.427 and 0.395);Second,the difference between the larger regional,Hainan Province in 2015 the comprehensive technical efficiency of 1,the same period in Jilin Province is only 0.13;Third,the level of comprehensive technical efficiency is mainly due to the low level of pure technical efficiency.In view of this,combined with China’s reality,from the tax authorities and taxpayers in two directions,to improve the performance of China’s tax department put forward targeted recommendations. |
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