The Dynamic Tendency of Chinese Tax Collection and Administration Efficiency and Its Determinants Decomposition

This paper analyzes the dynamic tendency of tax collection and administration efficiency based on the improved three-stage DEA-Malmquist index model,using Chinese provincial data from 1998-2006.Then it verifies the determinants of TFP by decomposition of the TFP index.The result shows:the average TFP of tax collection and administration grows fast and technical progress is the most important factor;the TFP growth is mostly driven by the technical progress when viewing from different regions;the growth of pure production efficiency in the costal areas is higher than the growth in the inlands,the tax administration efficiency of western areas grows faster and that of the north-east is relatively slower;the scale efficiency of the central and north-east regions have a positive growth ratio,while the scale of collection cost in the eastern and western regions is excessive.