Evaluation Of Tax Collection Efficiency And Optimization Path In Bayannur

Tax collection and administration is an important means of national governance.Tax collection and administration efficiency as an important indicator to evaluate the quality of tax collection and administration,can visually reflect the tax collection and administration ability of taxation authorities.How to improve the efficiency of tax collection and administration and help the high-quality development of the economy is the focus of tax collection and administration reform.Bayannur is located in Inner Mongolia Autonomous Region,belongs to the western less developed ethnic areas in China,and the regional GDP and tax revenue are at a low level in China.This paper selects Bayannur as the research object and studies its tax collection and administration efficiency and optimization path,which helps to enrich the theoretical study of tax collection and administration efficiency in western less developed ethnic areas,provides ideas and solutions to enhance the tax collection and administration efficiency and promote tax collection and administration reform in Bayannur and even similar western less developed areas in depth.Based on the current situation of tax collection and administration in Bayannur,this thesis investigates the efficiency of tax collection and its collection and administration influencing factors in Bayannur based on the new public management theory,information asymmetry theory,and government process reengineering theory,using literature analysis,quantitative research method and comparative analysis method.In the empirical analysis stage,the three-stage DEA method and Malmquist method were used to measure the tax collection and administration efficiency of Bayannur from the static and dynamic perspectives respectively,and then the Tobit method was applied to analyze the degree of influence of the collection and administration influencing factors on the tax collection and administration efficiency of Bayannur.The thesis found that: from the static efficiency point of view,the overall tax collection and management efficiency of Bayannur is at a low level,and the scale efficiency is the main factor that inhibits the improvement of tax collection and management efficiency.From the perspective of dynamic efficiency,Bayannur tax collection efficiency is in decline,and the technological progress decline is the main reason for the decrease in tax collection efficiency,while the scale efficiency improvement effectively slowed down the declining trend of tax collection efficiency.By applying the Tobit method,it was found that the superficial transformation of tax collection methods,inadequate application of collection techniques,unreasonable organizational structure settings,and weak tax collection forces constrained the improvement of collection and management efficiency.This thesis proposes the optimization path: steadily promoting the reform of tax collection and administration,promoting the sharing and application of tax big data,optimizing the organizational structure,and revitalizing the stock of tax personnel,so that the efficiency of tax collection and administration in Bayannur can be improved.