Relative efficiency within a tax administration: The effects of result improvement /Eficiencia relativa en una administración tributaria: Efectos de una mejora en sus resultados
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) curr...
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| Veröffentlicht in: | Revista finanzas y política económica 2017-01, Vol.9 (1), p.135 |
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| creator | Rubio, Elena Villar González, Pedro Enrique Barrilao Alaminos, Juan Delgado |
| description | 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 expenditure 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. |
| doi_str_mv | 10.14718/revfinanzpolitecon.2017.9.1.8 |
| format | Article |
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| ispartof | Revista finanzas y política económica, 2017-01, Vol.9 (1), p.135 |
| issn | 2248-6046 2011-7663 |
| language | eng |
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| source | DOAJ Directory of Open Access Journals; Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals |
| subjects | Data envelopment analysis Effects Efficiency Expenditures Public sector Studies Tax assessments Tax increases Tax rates Tax revenues Taxation |
| title | Relative efficiency within a tax administration: The effects of result improvement /Eficiencia relativa en una administración tributaria: Efectos de una mejora en sus resultados |
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