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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Bibliographic Details
Published in:Revista finanzas y política económica 2017-01, Vol.9 (1), p.135
Main Authors: Rubio, Elena Villar, González, Pedro Enrique Barrilao, Alaminos, Juan Delgado
Format: Article
Language:English
Subjects:
Data envelopment analysis
Effects
Efficiency
Expenditures
Public sector
Studies
Tax assessments
Tax increases
Tax rates
Tax revenues
Taxation
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Summary: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.
ISSN:2248-6046
2011-7663
DOI:10.14718/revfinanzpolitecon.2017.9.1.8