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Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices

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  • Shwu-Huei Huang
  • Ming-Miin Yu
  • Ming-Shenq Hwang
  • Yu-Shan Wei
  • Ming-Huei Chen

Abstract

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Suggested Citation

  • Shwu-Huei Huang & Ming-Miin Yu & Ming-Shenq Hwang & Yu-Shan Wei & Ming-Huei Chen, 2017. "Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices," Pacific Economic Review, Wiley Blackwell, vol. 22(4), pages 620-648, October.
    • Handle: RePEc:bla:pacecr:v:22:y:2017:i:4:p:620-648
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    File URL: http://hdl.handle.net/10.1111/1468-0106.12235
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    References listed on IDEAS

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    8. Fukuyama, Hirofumi & Weber, William L., 2009. "A directional slacks-based measure of technical inefficiency," Socio-Economic Planning Sciences, Elsevier, vol. 43(4), pages 274-287, December.
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    12. W. Moesen & A. persoon, 2002. "Measuring and Explaining the Productive Efficiency of Tax Offices. a Non-Parametric Best Practice Frontier Approach," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(3), pages 399-416.
    13. António Afonso & Sónia Fernandes, 2005. "Assessing and Explaining the Relative Efficiency of Local Government: Evidence for Portuguese Municipalities," Working Papers Department of Economics 2005/19, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
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    Citations

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    Cited by:

    1. Wei Han, 2020. "The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry," Electronic Commerce Research, Springer, vol. 20(3), pages 651-677, September.
    2. Elisa Cabrera-Ignacio & José Apolinar Zapata-Aguilar, 2021. "Cultura fiscal en los asalariados de Yucatán, México," Revista CEA, Instituto Tecnológico Metropolitano, vol. 7(14), July.
    3. Martínez, Yolanda Ubago & Arzoz, Pedro Pascual & Arregui, Idoia Zabaleta, 2022. "Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education," Journal of Policy Modeling, Elsevier, vol. 44(2), pages 298-318.
    4. Nguyen, Trang T.T. & Prior, Diego & Van Hemmen, Stefan, 2020. "Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 137-153.
    5. Day‐Yang Liu & Hsin‐Hsin Yao & Wen‐Min Lu & Cheng‐Hsien Lin, 2020. "Impulse response function analysis of the impacts of land value‐added tax policy on government performance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(6), pages 1020-1032, September.
    6. Huang, Shwu-Huei & Yu, Ming-Miin & Huang, Ya-Ling, 2022. "Evaluation of the efficiency of the local tax administration in Taiwan: Application of a dynamic network data envelopment analysis," Socio-Economic Planning Sciences, Elsevier, vol. 83(C).
    7. Rodrigo Pereira de Oliveira & Bruno Ferreira Frascaroli, 2019. "Measuring the Efficiency of Tax Collection among Economic Sectors in Paraíba State Northeastern Brazil (2013-2015)," International Business Research, Canadian Center of Science and Education, vol. 12(7), pages 24-33, July.
    8. Onesmo Kaiya Mackenzie, 2021. "Efficiency of tax revenue administration in Africa," Working Papers 02/2021, Stellenbosch University, Department of Economics.
    9. Belmonte-Martin, Irene & Ortiz, Lidia & Polo, Cristina, 2021. "Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies," Socio-Economic Planning Sciences, Elsevier, vol. 78(C).

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