Abstract

VILLAR-RUBIO, Elena; BARRILAOGONZALEZ, Pedro Enrique  and  DELGADO-ALAMINOS, Juan. Relative efficiency within a tax administration: The effects of result improvement. Finanz. polit. econ. [online]. 2017, vol.9, n.1, pp.135-149. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.2017.9.1.8.

This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current ex penditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration.

Keywords : Tax Administration Agency; technical efficiency; data en velopment analysis; tax revenue.

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