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Los niveles de eficiencia técnica y el cambio productivo en la gestión tributaria de las regiones españolas

Author

Listed:
  • Avellón Naranjo, Blanca

    (Universidad de Valladolid)

  • Prieto Jano, María José

    (Universidad de Valladolid)

Abstract

En este trabajo se estudian las Administraciones tributarias autonómicas españolas, en sus funciones gestoras tributarias. Para esto, se estiman los niveles de eficiencia y el cambio productivo experimentado en 2004-2012; mediante el Análisis envolvente de datos y el índice de productividad de Malmquist. También se realiza un análisis cluster para clasificar las Administraciones en grupos homogéneos de gestión. Los resultados muestran una eficiencia media del 90,81% y una mejora productiva del 3,35%. Además, se obtiene independencia en la clasificación de las Administraciones, realizada por el Análisis envolvente de datos y por el análisis cluster, con un acierto del 48% de los casos.This paper deals with the regional tax management administered by the Spanish subnational levels of government o Autonomous Communities. Using Data envelopment analysis and the Malmquist productivity index, we estimate both efficiency level and productivity change in the period 2004-2012. In order to arrange the regional tax management in homogeneous groups, we use a cluster analysis. The results of the estimation are an average efficiency of 90.8% and a productivity improvement of 3.4%. The Data envelopment analysis and cluster analysis show independence in the classification of the Autonomous Communities, with a 48% success.

Suggested Citation

  • Avellón Naranjo, Blanca & Prieto Jano, María José, 2018. "Los niveles de eficiencia técnica y el cambio productivo en la gestión tributaria de las regiones españolas," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 41, pages 113-135.
    • Handle: RePEc:ris:invreg:0374
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    Citations

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    Cited by:

    1. José Manuel Cordero & Carlos Díaz Caro & Francisco Pedraja Chaparro & Cristina Polo Fernández, 2020. "Tributos cedidos y eficiencia en la gestión tributaria de las Comunidades Autónomas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 75-112, March.
    2. Francisco Antonio García Márquez & María del Carmen Pérez Gónzález & Francisco Javier Maza Ávila, 2024. "El Gasto Público Y El Esfuerzo Empresarial En El Deporte Y Su Relación Con El Desarrollo Territorial: El Caso De Las Comunidades Autónomas Españolas," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 1, pages 157-191.

    More about this item

    Keywords

    Administraciones tributarias autonómicas españolas; eficiencia técnica; Análisis envolvente de datos; índice de productividad de Malmquist; análisis cluster.;
    All these keywords.

    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • R59 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Other

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