Research On The Efficiency Of Urban Tax Collection And Management In Hunan Province

Under the macro background of economic system reform and industry transformation and upgrading,China’s tax reform is gradually deepening,and its core task is to improve the efficiency of tax collection and administration to meet the needs of economy and society,and the evaluation and optimization of tax administration efficiency are becoming more and more important.This paper focuses on the current situation of tax collection and administration in some cities in Hunan Province,and evaluates the tax collection and administration efficiency of taxation departments in five sample cities in Hunan Province through DEA model,so as to reflect the objective situation and development trend of tax collection and administration efficiency.This paper selects some cities in Hunan Province for tax collection.This paper selects the taxation departments of some cities in Hunan Province as the research object,and evaluates the tax collection efficiency of some cities in Hunan Province based on DEA model,and establishes static evaluation(DEA model)and dynamic evaluation(Malmquist productivity index model)models to measure the data.By comparing the evaluation results of DEA models,it is found that the overall tax collection efficiency of the sample cities is not high and the development trend is not obvious.Based on the objective reality of low taxation efficiency of taxation authorities in the sample cities and the analysis results,we analyze the causes of the comparison results from three levels of internal system,personnel and tax source quality,and then propose targeted optimization suggestions to improve tax administration efficiency,specifically including: from the perspective of internal management of taxation departments,we should optimize the evaluation system,strengthen data sharing among departments,improve the mechanism of applying efficiency evaluation results,and strengthen the information construction of Hunan taxation department;from the perspective of optimizing human resources,it is not only necessary to optimize the allocation of taxation personnel in Hunan taxation department and improve the professional quality of tax collection and management personnel;from the perspective of economic development,it is necessary to continuously improve the level of economic development and the quality of the economy,strengthen regional transportation and other infrastructure construction,enhance the connection between regions,and increase the concentration of high-quality tax sources.