A quantitative Measurement on Contribution Ratio of Tax Collection Efficiency: a Case of Shanghai City

摘要：

A weak aspect in study on taxation theory is contribution ratio of tax collection efficiency to tax revenue growth.So the paper employs Solows residual method as an analysis framework for measurement of tax collection efficiency and makes quantitative measurement on tax collection efficiency in Shanghai City during 1994-2005.The results show that contribution ratio of tax collection efficiency to tax revenue growth is 44.859 percents.Lastly,the causes of improvement in tax collection efficiency and its policy implications are analyzed.On the one hand,an improvement in tax collection efficiency has made great contribution to tax revenue growth since 1994,and it will still be an effective measure to the growth of tax revenue.On the other hand,tax collection efficiency wont be an important factor in tax revenue growth any longer,once tax collection efficiency reaches high enough level.

关键词： Contribution rate Solows residual method Tax collection efficiency Tax revenue growth

作者: De-qian YANG

作者单位: School of Public Administration,Jiangxi University of Finance & Economics,P.R.China,330013

会议类型: 国际会议

会议名称: 2008 International Conference on System Management(2008年系统管理学术研讨会)(2008 CSM)

会议地点: 上海

会议语种:英文

页码: 238-245

在线出版日期: 2008-05-30（万方平台首次上网日期，不代表论文的发表时间）