Research On Tax Collection Efficiency Of Chongqing Tax Authorities Based On DEA-Malmquist Index Model

As an important source of China’s fiscal revenue,the efficiency of tax collection and management has always attracted much attention,and State Taxation Administration of The People’s Republic of China has repeatedly emphasized the importance of improving the efficiency of tax collection and management in its development plan.Previous studies on the efficiency of tax collection and management were mainly based on the background of tax-sharing reform,and mainly aimed at the efficiency of tax collection and management in the whole country or the western middle east,with a macro perspective.Considering that the merger of national and local tax agencies in 2018 is a key step in the reform of tax collection and management,it is of epoch-making significance and has a significant impact on the efficiency of tax collection and management;Moreover,as the front line of tax collection and management,the grass-roots tax authorities distributed in all districts and counties have a direct impact on the overall tax collection and management efficiency in China.Starting from the grass-roots level,this paper selects the tax bureaus of all districts and counties in Chongqing as the research object,and takes the period from 2018 to 2020 after the merger of national and local tax agencies as the research interval,focusing on "What method is more appropriate to evaluate the efficiency of tax collection and management?" "What is the efficiency of tax collection and management of grass-roots tax authorities after institutional merger?" "How should we improve efficiency?" And so on.In this paper,a three-stage DEA model combining the advantages of SFA method and classical DEA method is adopted to evaluate the static efficiency of tax collection and management.The efficiency evaluation system is constructed with the added value of secondary and tertiary industries,business surplus and the number of tax personnel as input variables,total import and export volume,per capita GDP,urbanization rate,the ratio of enterprises to tax personnel as environmental variables and tax revenue as output variables.Then,Malmquist total factor productivity index is introduced to measure the dynamic change of tax collection and management efficiency from the perspective of time comparison.The efficiency calculation results after excluding the influence of environmental variables and random factors show that the technical efficiency of tax bureaus in all districts and counties of Chongqing increased by9% annually from 2018 to 2020 after the merger of national and local tax agencies,but due to the negative effects of technological changes,the total production efficiency of tax collection and management increased in 2019 and then declined in 2020.The overall technical efficiency of tax collection and management is relatively high,and there is little difference in management level among various units;The overall scale of efficiency is low,and there is a large room for improvement,which shows obvious regional differences due to the influence of economic development grades in various places;Most of Chongqing’s district and county tax bureaus are in the increasing returns to scale stage,and the efficiency of tax collection and management can be further improved by increasing investment.Finally,this paper puts forward some suggestions to improve the efficiency from two aspects: increasing investment in economic tax source management,and stimulating grass-roots vitality through reasonable fault tolerance.It improves the measurement method of tax collection and management efficiency,enriches the tax collection and management literature,and has practical significance for tax authorities to improve collection and management measures and efficiency.