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Optimization of Tax Collection and Administration Efficiency in Less Developed Regions of Western China

Author

Listed:
  • Ke Yan
  • Min Zuo
  • Hao Zhang
  • Yuanyuan Gong
  • Jiaqi Fang
  • Daqing Gong

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.

Suggested Citation

  • Ke Yan & Min Zuo & Hao Zhang & Yuanyuan Gong & Jiaqi Fang & Daqing Gong, 2022. "Optimization of Tax Collection and Administration Efficiency in Less Developed Regions of Western China," Discrete Dynamics in Nature and Society, Hindawi, vol. 2022, pages 1-8, January.
    • Handle: RePEc:hin:jnddns:7771216
    DOI: 10.1155/2022/7771216
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    Cited by:

    1. Lee, Chien-Chiang & Qian, Anqi, 2024. "Regional differences, dynamic evolution, and obstacle factors of cultivated land ecological security in China," Socio-Economic Planning Sciences, Elsevier, vol. 94(C).
    2. Xu, Xinyu & Yang, Xiubo & Lian, Hongping, 2024. "How does tax revenue sharing affect local government governance? Empirical evidence from Chinese cities," Finance Research Letters, Elsevier, vol. 64(C).

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