The Efficiency Calculation and Tax Efforts Made by Tax Organization of Different Provinces of the Country: Data Envelopment Analysis Procedure
According to the definition, efficiency is the ratio of outputs of an organization to its inputs for which there are parametric and non-parametric ways of calculation. In non-parametric method which forms the base of calculations in this research, efficiency is evaluated through a series of mathemat...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2010-06-01
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| Series: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Online Access: | https://joer.atu.ac.ir/article_2770_5e20353b86b9afb443514393b5e18f20.pdf |
| _version_ | 1797375743699714048 |
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| author | Abbas Arabmazar Seyyed Yahya Mousavi |
| author_facet | Abbas Arabmazar Seyyed Yahya Mousavi |
| author_sort | Abbas Arabmazar |
| collection | DOAJ |
| description | According to the definition, efficiency is the ratio of outputs of an organization to its inputs for which there are parametric and non-parametric ways of calculation. In non-parametric method which forms the base of calculations in this research, efficiency is evaluated through a series of mathematical optimizations. In this research tax organization of each province is considered as a decision maker unit which posesses several inputs and outputs. In order to compare the efficiency of different provinces of the country, they are divided into two groups on the basis of their stages of development and their shares in total tax payments. Efficiency of tax organizations of provinces is measured by using Data Envelopment Analysis procedure (DEA), and the results show that in a period of 2005-2006, there has been an Average efficiency of 73% for developed provinces and 89.5 % for less developed provinces. Regarding the figures related to the efficiency of provinces, we consider the difference between efficiency of provinces and efficiency of 100%, as their shortcoming in tax
capacity achievement. In other words, efficiency of provinces shows that they are from legal potential capacity of tax collection. So, legal tax potential of provinces are calculated on the basis of above mentioned figures. |
| first_indexed | 2024-03-08T19:28:43Z |
| format | Article |
| id | doaj.art-a1af57a1c6334f28b6eff05b3c189587 |
| institution | Directory Open Access Journal |
| issn | 1735-210X 2476-6453 |
| language | fas |
| last_indexed | 2024-03-08T19:28:43Z |
| publishDate | 2010-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| spelling | doaj.art-a1af57a1c6334f28b6eff05b3c1895872023-12-26T07:57:09ZfasAllameh Tabataba'i University PressFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī1735-210X2476-64532010-06-0110371391652770The Efficiency Calculation and Tax Efforts Made by Tax Organization of Different Provinces of the Country: Data Envelopment Analysis ProcedureAbbas Arabmazar0Seyyed Yahya Mousavi1دانشیار دانشگاه شهید بهشتیکارشناس ارشد دانشکده علوم اقتصادی سیاسی- دانشگاه شهید بهشتیAccording to the definition, efficiency is the ratio of outputs of an organization to its inputs for which there are parametric and non-parametric ways of calculation. In non-parametric method which forms the base of calculations in this research, efficiency is evaluated through a series of mathematical optimizations. In this research tax organization of each province is considered as a decision maker unit which posesses several inputs and outputs. In order to compare the efficiency of different provinces of the country, they are divided into two groups on the basis of their stages of development and their shares in total tax payments. Efficiency of tax organizations of provinces is measured by using Data Envelopment Analysis procedure (DEA), and the results show that in a period of 2005-2006, there has been an Average efficiency of 73% for developed provinces and 89.5 % for less developed provinces. Regarding the figures related to the efficiency of provinces, we consider the difference between efficiency of provinces and efficiency of 100%, as their shortcoming in tax capacity achievement. In other words, efficiency of provinces shows that they are from legal potential capacity of tax collection. So, legal tax potential of provinces are calculated on the basis of above mentioned figures.https://joer.atu.ac.ir/article_2770_5e20353b86b9afb443514393b5e18f20.pdf |
| spellingShingle | Abbas Arabmazar Seyyed Yahya Mousavi The Efficiency Calculation and Tax Efforts Made by Tax Organization of Different Provinces of the Country: Data Envelopment Analysis Procedure Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| title | The Efficiency Calculation and Tax Efforts Made by Tax
Organization of Different Provinces of the Country:
Data Envelopment Analysis Procedure |
| title_full | The Efficiency Calculation and Tax Efforts Made by Tax
Organization of Different Provinces of the Country:
Data Envelopment Analysis Procedure |
| title_fullStr | The Efficiency Calculation and Tax Efforts Made by Tax
Organization of Different Provinces of the Country:
Data Envelopment Analysis Procedure |
| title_full_unstemmed | The Efficiency Calculation and Tax Efforts Made by Tax
Organization of Different Provinces of the Country:
Data Envelopment Analysis Procedure |
| title_short | The Efficiency Calculation and Tax Efforts Made by Tax
Organization of Different Provinces of the Country:
Data Envelopment Analysis Procedure |
| title_sort | efficiency calculation and tax efforts made by tax organization of different provinces of the country data envelopment analysis procedure |
| url | https://joer.atu.ac.ir/article_2770_5e20353b86b9afb443514393b5e18f20.pdf |
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