Abstract
Tax is the main source of national and regional income, and the efficiency of tax collection and administration is of great significance to the sustainable development. In order to improve the efficiency of tax collection and administration in the less developed regions of western China due to the slow economic development, the low volume of tax revenue, and the high cost of tax collection and administration, this study extends the two-stage DEA model to the case of asymmetric two-stage efficiency values and analyzes the tax collection and administration efficiency of Yunnan Province by the improved model. The results show that the average value of tax collection and administration efficiency of Yunnan Province in 2020 is 0.944, and the overall efficiency values of tax collection and administration in most of the states and cities are within the range of 0.8–1.0. The overall tax collection and administration efficiency of Yunnan Province is relatively ineffective and can be improved. This study also makes relevant suggestions on how to improve the efficiency of organizations to promote the sustainable development of regions and the nation.
Highlights
At the early stage of the founding of China, the economic base was weak, and according to the complex actual situation at home and abroad at that time, the Chinese government established the economic system
This study analyzes the tax revenue, tax collection and administration policies, and regulations of Yunnan Province with the improved twostage DEA model. en, this study analyzes and evaluates the calculation results to reveal the current situation of tax collection and administration of Yunnan Province, as well as put forward relevant countermeasures and suggestions to government departments so that the government departments can take a series of targeted measures according to the actual situation to reduce the cost and improve the efficiency
The current tax system of China has been relatively perfect, the tax system has been constantly revised according to the actual situation, and the instability of the tax system makes tax collectors constantly learn the latest relevant system, which consumes a lot of time and requires a lot of relevant human and material resources
Summary
At the early stage of the founding of China, the economic base was weak, and according to the complex actual situation at home and abroad at that time, the Chinese government established the economic system. E developed regions including 12 provinces, cities, and autonomous regions, i.e., Beijing, Tianjin, Hebei, Liaoning, Shanghai, Jiangsu, Zhejiang, Fujian, Shandong, Guangdong, Guangxi, and Hainan in the east, the less developed regions including Shanxi, Inner Mongolia, Jilin, Heilongjiang, Anhui, Jiangxi, Henan, Hubei, and Hunan, and the underdeveloped areas including Sichuan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Ningxia, Qinghai, and Xinjiang. To fill up the above research gap, this study studies the tax collection and administration efficiency of China’s economically underdeveloped areas, by optimizing the substage weight values of the two-stage DEA model, and puts forward relevant suggestions for the government and other organizations combing with the research results.
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