The Efficiency of the Taxation System for the Provinces of Iran by Separation of Tax Bases: DEA Approach
The purpose of this research is to investigate the efficiency of provincial tax affairs offices and their effect on tax revenues. To do this, depending on the type of variables used, DEA and BCC model, and the non-Controllable variables model (NCN) output-axis-return to variable scale (VRS) were use...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2018-01-01
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| Series: | فصلنامه پژوهشهای اقتصادی ایران |
| Subjects: | |
| Online Access: | https://ijer.atu.ac.ir/article_8299_b354d28bf8045b39c481701aea302d77.pdf |