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URL: http://taxjournal.ir/article-1-708-en.html
Abstract
The aim of the present research is to identify the Relational Efficiency indicators of Tehran City’s and Province’s Tax Affairs General Directorates with Data Envelope Analysis Approach (DEA). The input indicators include the number of staff, wage and salaries, the area of the real estates of offices and the output of the model is the amount of collected tax. The time period of research is 1389-1392 and the number of tax offices is 12 offices. In this study, the tax offices have been assessed and ranked based on CCR input- oriented and BCC input and output -oriented. The results indicate that the LTU and VAT of Tehran Province’s have been introduced as efficient tax offices in both models and other offices are inefficient ones. By reducing input amount and increasing output amount, they reach to the efficient boundary.
Received: 2016/02/28 | Accepted: 2016/02/28 | Published: 2016/02/28
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