Research On Hubei Province Tax Collection And Management Efficiency Based On DEA Tobit Model

In recent years,the process of information technology,mainly big data and cloud computing,has developed rapidly.In today’s rapid economic development,new technologies have gradually penetrated into all aspects of life and economy,and in some areas have begun to slowly liberate people’s hands Judea,as if to open the door to a new world.In the digital era,the application of new technologies can continuously innovate application scenarios,enhance process efficiency and improve management capabilities.The digital reform in the field of taxation and the construction of intelligent taxation make the modernization ability of taxation governance continue to improve,and accordingly promote the efficiency of tax collection and management.The simplification of tax administration organization and process can,to a certain extent,continuously reduce the government’s tax cost.However,along with the reform of the collection and management mode as well as the collection and management system,new unreasonable tax collection and management problems may appear,which will most likely affect the efficiency of collection and management.National tax bureaus are responsible for the vast majority of national and local tax revenues,and improving their collection and administration efficiency is of great significance for improving the efficiency of the entire tax system.To this end,this paper selects the tax revenue of Hubei Provincial Taxation Bureau,which is relatively representative of the central region,as the research object,and analyzes the differences in tax collection and administration efficiency of Hubei cities and states as well as the influencing factors through empirical evidence based on the relevant data from 2010-2019.The research of this paper is carried out in the following aspects.The first is to refine the ideas and empirical methods in the domestic and foreign literature by combing them,so as to lay the foundation for the later research.Then the core concepts are defined and the underlying theories are elaborated.Then,the factors that may have an impact on the efficiency of tax collection are explored,including tax system,economy,and technology.Meanwhile,the current situation of tax collection and administration in Hubei Province in recent years is analyzed and the problems in the process of tax collection and administration are summarized.Then,combining the theoretical basis,influencing factors and the current situation of Hubei Province,the tax collection efficiency of 17 cities and states in Hubei Province is measured by empirical evidence.This paper mainly adopts a three-stage DEA model to measure the static efficiency of 17 cities and states in Hubei Province from 2010 to 2019,because the static efficiency only analyzes the output results of cross-sectional data,and does not allow a dynamic comparison according to time series.Therefore,in the empirical part of this paper,the dynamic efficiency of this decade is further measured with panel data by combining Malmquist index.The results of the study show that there are large differences in tax collection efficiency among different cities and states in Hubei Province,and there is still more room to improve the level of collection in underdeveloped areas.By comparing the tax administration efficiency before and after the adjustment,it can be found that the adjusted one has decreased to a certain extent compared with the pre-adjustment one,and the reason for the overall decrease of the adjusted comprehensive technical efficiency is the overall decrease of scale efficiency.The average value of Malmquist index of tax collection efficiency in Hubei province is 1.159,so in general,the tax collection efficiency in Hubei province is getting higher and higher with an average growth rate of 15.9%.In order to further explore the influencing factors of tax collection efficiency,this paper analyzes with Tobit model,and the empirical results show that: operating surplus,value added of tertiary industry,population density,and the ratio of population to tax personnel all have significant positive effects on the improvement of tax collection efficiency;while the number of tax personnel,total import and export,and the proportion of tax personnel with bachelor degree or above all have significant positive effects on the The number of taxation personnel,total import and export,and the proportion of taxation personnel with bachelor’s degree or above all have significant negative effects on the improvement of tax collection and administration efficiency.Finally,taking into account the problems in the process of tax collection and administration in Hubei Province and the results of empirical analysis,policy suggestions are made to effectively improve the efficiency of tax collection and administration in Hubei Province,starting from five aspects: organization,comprehensive quality of tax personnel,tax source management,regional synergy construction and collection and administration technology.