摘要
基于2015-2021年我国30个省份的面板数据,使用DEA-BCC模型测量30个省份的税收征管效率,利用主成分分析法测量互联网发展指数,并运用Tobit模型分析互联网发展对税收征管效率的影响。结果显示:我国东部地区省份的税收征管效率与互联网发展指数高于西部地区省份的,且省份之间差距明显;互联网发展对税收征管效率具有显著的积极影响,且在观测期内互联网发展对税收征管效率的积极影响越来越大。
This article evaluates both the efficiency of tax collection administration in 30 provinces in China with a DEA-BCC model and the Internet Development Index by principal component analysis.Then a Tobit model was designed to specifically look into the impact of internet development on the administration of tax collection.Research results suggest that both the administrative efficiency and Internet Development Index at provincial level in the east of China are higher than those in the west with distinct gaps between provinces and the internet development has a significantly positive impact on taxation administration,which is increasing during the observation.
作者
瞿明山
QU Mingshan(Anhui Vocational College of Press and Publishing,Hefei 230601,China)
出处
《河南工程学院学报（社会科学版）》
2022年第4期43-51,共9页
Journal of Henan University of Engineering(Social Science Edition)
基金
安徽省高等学校质量工程岗课赛证综合育人改革项目:大数据与会计专业岗课赛证综合育人改革(2021gkszgg031)
安徽省高等学校质量工程课程思政建设先行高校项目:安徽新闻出版职业技术学院课程思政建设先行高校(2020kcszxxgx20)
安徽省高等学校质量工程课程思政示范课程项目:税务会计(2021kcszsfkc196)
安徽新闻出版职业技术学院院级人文社科项目:基于财务共享中心的应用对会计岗位的影响研究(PX-121207)。
