IDEAS home Printed from https://ideas.repec.org/a/hin/jnddns/7771216.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://downloads.hindawi.com/journals/ddns/2022/7771216.pdf
    Download Restriction: no
    File URL: http://downloads.hindawi.com/journals/ddns/2022/7771216.xml
    Download Restriction: no
    File URL: https://libkey.io/10.1155/2022/7771216?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hin:jnddns:7771216. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mohamed Abdelhakeem (email available below). General contact details of provider: https://www.hindawi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.