Title :
An empirical study of Chinese value-added tax efficiency based on DEA model
Author :
Feng, Li ; Liang, Tongying ; Feng, Weixi
Author_Institution :
Sch. of Bus. Adm., South China Univ. of Technol., Guangzhou, China
Abstract :
Value-added tax revenue occupies an important position in China. The efficiency study of value-added tax has important practical significance in the critical point of Chinese value-added tax transformation. Using BCC model we estimate Chinese value-added tax comprehensive efficiency, pure technical efficiency and scale efficiency from 1995 to 2008 from a macro perspective. The study shows that value-added tax maintains a high level of technical efficiency, but scale efficiency still needs to be improved, therefore Chinese value-added tax jurisdiction should be adjust appropriately.
Keywords :
data envelopment analysis; taxation; BCC model; Chinese value-added tax efficiency; DEA model; pure technical efficiency; scale efficiency; value-added tax revenue; Analytical models; Business; Data envelopment analysis; Data models; Economic indicators; Educational institutions; Electronic mail; scale efficiency; technical efficiency; value-added tax;
Conference_Titel :
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location :
Deng Leng
Print_ISBN :
978-1-4577-0535-9
DOI :
10.1109/AIMSEC.2011.6009780
