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本文使用1997—2007年数据,利用SFA方法对税务部门税收征管效率进行评估,并检验经济开放对征管效率的影响。研究发现:样本期间我国税务部门平均税收征管效率从1997年的0.6174上升到2007年的0.7158,效率值提高了约10个百分点;FDI引入及外商投资企业投资增加将引起税收征管效率的下降;贸易开放度的提高则促进了税收征管效率的改善,开放维度不同其对税务部门征管效率的作用也不同,经济开放对税收征管效率的作用具有复杂性。
This paper uses the data of 1997-2007 to evaluate the tax collection and management efficiency of tax department by SFA method and test the impact of economic opening on the collection efficiency. The study found that during the sample period, the average tax collection and management efficiency of China’s tax department rose from 0.6174 in 1997 to 0.7158 in 2007, and the efficiency value increased by about 10 percentage points. The introduction of FDI and the increase of investment by foreign-invested enterprises will cause the tax administration efficiency to decline. The improvement of openness promotes the improvement of the efficiency of tax collection and administration. The different functions of openness have different effects on tax collection and management efficiency, and the effect of economic opening on the efficiency of tax collection is complex.