| dc.contributor.advisor | 王國樑 | zh_TW |
| dc.contributor.advisor | Wang, Kuo Liang | en_US |
| dc.contributor.author (Authors) | 劉學文 | zh_TW |
| dc.contributor.author (Authors) | Liu, Hsueh Wen | en_US |
| dc.creator (作者) | 劉學文 | zh_TW |
| dc.creator (作者) | Liu, Hsueh Wen | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 02:03:06 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 02:03:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 02:03:06 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096921043 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49261 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 行政管理碩士學程 | zh_TW |
| dc.description (描述) | 96921043 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究以臺北縣政府稅捐稽徵處為對象，採用2001-2008年資料，共有56筆樣本資料進行實證研究。應用三階段DEA作為分析模型，以滿足產出多樣、品質差異及產出環境各異之特殊要求。考量稅捐稽徵處特性下，探討其經營效率，提出改善經營效率之政策性建議，以提升有限資源的效率化利用。 臺北縣政府稅捐稽徵處之經營效率值(三階段純技術效率值)評估之結果為1.0186。研究發現，若未摒除稅捐稽徵處所提供服務的不同產出品質，以及受到環境變數之影響，經營效率值將會低估44.16%。此外，若未考量規模效率，經營效率值也會高估18.23%。 實證結果顯示，利用DEA對於本文地方稅分類方式分析，會產生很好的效果。透過本文提供的分類方法，管理機關可獲得較為有效的管理方式。再者，依據隨機邊界法分析、產出投入比與效率值的相關分析等結果，各地方稅的管理單位應可瞭解其擁有資源的優劣勢，以改善其相對無效率或進步緩慢的窘境。 | zh_TW |
| dc.description.abstract (摘要) | This research tries to estimate the operational efficiency of Taipei County Revenue Service Office using empirical data from 2001 to 2008. In order to meet the characteristics including various outputs, different output qualities and specific production environments, 3-stage DEA model is chosen and modified for empirical study. The findings of this research may give policy suggestions to improve the operational efficiency. The estimated operational efficiency, the pure technical efficiency in third stage, is 1.0186. The study shows the operational efficiency will be underestimated by 44.16% if output quality variable and production environment variable are ignored. In addition, if scale efficiency is not taken under consideration, the efficiency will be overestimated by 18.23%. Empirical results indicate that DEA is an effective approach applied to the local tax classification model of this study. Furthermore, according to the findings of SFA analysis, output-input ratio and efficiency index, each management unit of local tax could find out its strength and weakness of resources endowment to improve the relative inefficiency and to make progress in the future. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究方法與內容 4 第三節 研究範圍與限制 5 第四節 章節架構與研究流程 6 第二章 臺北縣稅捐稽徵處組織概況 8 第一節 臺北縣政府稅捐稽徵處之歷史沿革 8 第三節 我國地方稅制度的介紹 12 第四節 臺北縣政府稅捐稽徵處各稅管理概況 14 第三章 文獻回顧 16 第一節 DEA 理論源起與發展 16 第二節 DEA的使用程序 22 第三節 DEA的特性與限制 24 第四節 應用DEA衡量稅捐稽徵機關績效之文獻 24 第四章 研究設計 30 第一節 實證模型 30 第二節 投入與產出項之選擇 36 第三節 環境變數之選取 38 第五章 實證研究結果分析 40 第一節 第一階段DEA分析之結果 40 第二節 第二階段SFA分析 44 第三節 第三階段DEA分析之結果 50 第六章 結論與政策意涵 55 第一節 研究結論 55 第二節 政策意涵 57 參考文獻 58 一、中文部份 58 二、英文部分 60 三、網際網路部份 64 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096921043 | en_US |
| dc.subject (關鍵詞) | 資料包絡分析法 | zh_TW |
| dc.subject (關鍵詞) | 技術效率 | zh_TW |
| dc.subject (關鍵詞) | 規模效率 | zh_TW |
| dc.subject (關鍵詞) | 稅捐 | zh_TW |
| dc.subject (關鍵詞) | Data Envelopment Analysis | en_US |
| dc.subject (關鍵詞) | Technical Efficiency | en_US |
| dc.subject (關鍵詞) | Scale Efficiency | en_US |
| dc.subject (關鍵詞) | Tax | en_US |
| dc.title (題名) | 臺北縣政府稅捐稽徵處效率之研究：三階段資料包絡分析法之應用 | zh_TW |
| dc.title (題名) | A study of efficiency of taipei county revenue service office：the 3-stage dea approach | en_US |
| dc.type (資料類型) | thesis | en |
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| dc.relation.reference (參考文獻) | Tone, K. and M. Tsutsui (2007), Network DEA：A Slacks-based Measure Approach, Discussing Paper：07-08, GRIPS Policy Information Center. | zh_TW |
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| dc.relation.reference (參考文獻) | 三、網際網路部份 | zh_TW |
| dc.relation.reference (參考文獻) | 臺北縣政府主計處網站，網址：http://www.bas.tpc.gov.tw | zh_TW |
| dc.relation.reference (參考文獻) | 臺北縣政府財政局網站，網址： http://www.finance.tpc.gov.tw | zh_TW |
| dc.relation.reference (參考文獻) | 臺北縣政府稅捐稽徵處網站，網址：http://www.tax.tpc.gov.tw | zh_TW |
