The Bulletin of the Center for Research on Regional Economic Systems, the Graduate School of Social Science, Hiroshima University Issue 29
2018-03 発行

徴税効率の計測方法 : アウトプットの再検討

Method for Identifying Local Tax Office Productivity: A Reexamination of the Output
file
abstract
Local government should collect more local tax revenues in the cheapest possible manner. The productivity of local tax offices has been studied over time using a variety of methods. Tax revenues have been used as the output to measure the productivity in many previous studies. However, this method is not necessarily the most appropriate because there may be also differences in the Noukinai-noufuritsu between local governments. We confirm these differences using limited data from Chiba and Higashi-Hiroshima cities. We propose a better method to measure productivity by considering the Noukinai-noufuritsu.
subject
徴税事務
アウトプット
納期内納付率
Local tax collection
Output
Noukinai-noufuritsu