Relative efficiency within a tax administration: The effects of result improvement

Neste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de dados de forma bietápica, com uma orientação output. Neste estudo, analisaram-s...

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Autores:: Villar-Rubio, Elena
Barrilao-González, Pedro Enrique
Delgado-Alaminos, Juan

Tipo de recurso:: Article of journal

Fecha de publicación:: 2017

Institución:: Universidad Católica de Colombia

Repositorio:: RIUCaC - Repositorio U. Católica

Idioma:: spa

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dc.title.spa.fl_str_mv	Relative efficiency within a tax administration: The effects of result improvement
title	Relative efficiency within a tax administration: The effects of result improvement
spellingShingle	Relative efficiency within a tax administration: The effects of result improvement AGENCIA TRIBUTARIA EFICIENCIA TÉCNICA ANÁLISIS ENVOLVENTE DE DATOS RECAUDACIÓN TRIBUTARIA
title_short	Relative efficiency within a tax administration: The effects of result improvement
title_full	Relative efficiency within a tax administration: The effects of result improvement
title_fullStr	Relative efficiency within a tax administration: The effects of result improvement
title_full_unstemmed	Relative efficiency within a tax administration: The effects of result improvement
title_sort	Relative efficiency within a tax administration: The effects of result improvement
dc.creator.fl_str_mv	Villar-Rubio, Elena Barrilao-González, Pedro Enrique Delgado-Alaminos, Juan
dc.contributor.author.spa.fl_str_mv	Villar-Rubio, Elena Barrilao-González, Pedro Enrique Delgado-Alaminos, Juan
dc.subject.proposal.spa.fl_str_mv	AGENCIA TRIBUTARIA EFICIENCIA TÉCNICA ANÁLISIS ENVOLVENTE DE DATOS RECAUDACIÓN TRIBUTARIA
topic	AGENCIA TRIBUTARIA EFICIENCIA TÉCNICA ANÁLISIS ENVOLVENTE DE DATOS RECAUDACIÓN TRIBUTARIA
description	Neste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de dados de forma bietápica, com uma orientação output. Neste estudo, analisaram-se 47 escritórios territoriais considerando três inputs: 1) os gastos correntes em bens e serviços; 2) o número de declarações gerenciadas pelos dois principais impostos diretos e 3) o número de efetivos que presta seus serviços. Como output, os Ingressos por Atos de Liquidação. A análise demonstra que uma atuação eficiente dos escritórios territoriais poderia ter aumentado em 21,6% os resultados da gestão dessa Administração.
publishDate	2017
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dc.relation.ispartof.spa.fl_str_mv	Revista Finanzas y Política Económica, Vol. 9, no. 1 (ene. – jun. 2017); p. 135 -149. http://dx.doi.org/10.14718/revfinanzpolitecon.2017.9.1.8
dc.relation.references.spa.fl_str_mv	Alm, J., & Duncan, D. (2014). Estimating tax agency efficiency. Public Budgeting & Finance, 34(3), 92-110. Avkiran, N. K. (1999). Productivity analysis in the services sector with data envelopment analysis. Australia: The University of Queensland. Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in Data Envelopment Analysis. Management Science, 30(9), 1078-92. Barros, C. P. (2005). Performance measurement in tax offices with a stochastic frontier model. Journal of Economic Studies, 32, 497-510. Barros, C. P. (2007). Technical and allocative efficiency of tax offices: a case study. International Journal of Public Sector Performance Management, 1, 41-61. Catalán, J. G. (2014). La gestión de los impuestos: en busca de una administración tributaria eficiente. Papeles de economía española, (139), 153-73. Charnes, A., Cooper, W.W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2(6), 429-44. Charnes, A., Cooper, W.W., & Rhodes, E. (1981). Evaluating program and managerial efficiency: an application of Data Envelopment Analysis to program follow through. Management Science, 27(6), 668-97. Cooper, W. W., Seiford, L. M., & Tone, K. (2007). Data Envelopment Analysis. A comprehensive text with models, applications, references and DEA-Solver Software, 2nd Edition. New York: Springer. El-Mahgary, S., & Lahdelma, R. (1995). Data envelopment analysis: visualizing the results. European Journal of Operational Research, 85, 700-10. Esteller, A. (2003). La eficiencia en la administración de los tributos cedidos. Un análisis explicativo. Papeles de Economía Española, 95, 320-34. Faria, A., & Yucelik, Z. (1995). The Interrelationship between Tax Policy and Tax Administration. In P. Shome (Ed.), Tax Policy Handbook. Washington, D.C.: International Monetary Fund. Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society, series A, 120, Part III, 253-90. Ferreiro Lapatza, J. J. (1991). Notas sobre la Agencia Estatal de la Administración Tributaria. CIVITAS, Revista Española de Derecho Financiero, No. 71. Førsund, F. R., Edvardsen, D. F., & Kittelsen, S. A. C. (2015). Productivity of tax offices in Norway. Journal of Productivity Analysis, 43(3), 269-79. Førsund, F. R., Kittelsen, S. A. C., & Lindseth, F. (2005). Efficiency and productivity of Norwegian tax offices. Memorandum 29/2005. Oslo: Department of Economics, University of Oslo Gaitero Fortes, J. (1991). La Administración Tributaria en el marco de la organización de la Administración Pública. Cuadernos de Formación de la Inspección de Tributos, No. 16. Gale, W. G., and J. Holtzblatt, J. (2002). The role of administrative issues in tax reform: Simplicity, compliance and administration. In G. R. Zodrow and & P. Mieszkowski (Eeds.), United States Tax Reform in the 21st Century (pp. 179-214), Cambridge: Cambridge University Press, Cambridge., UK. Garrido Falla, F. (1991). Privatización y reprivatización. RAP, No. 126. González, X. M., and & Miles, D. (2000). Eficiencia en la inspección de hacienda. Revista de Economía Aplicada, 24, 203-19. Hasseldine, J. (2010). La Administración de los sistemas tributarios. University of Nottingham. Papeles de Economía Española, No. 125/126. Hunter, W. J., & Nelson, M. A. (1996). An IRS production function. National Tax Journal, 49, 105-15. Hyun, J. K., Moon, CH. G., & An, CH.-B. (2001). Production analysis of tax administration with multiple outputs: the case of Korea. 57th International Institute of Public Finance Congress, Linz, Austria. Jha, R., & Sahni, B.S. (1997). Tax efficiency and productivity analysis: The case of Canadian Fiscal Federalism. Public Finance/Finances Publiques, 52, 186-97. Katharaki, M., & Tsakas, M. (2010). Assessing the efficiency and managing the performance of Greek tax offices. Journal of Advances in Management Research, 7, 58-75. Lasheras, M. A., & Herrera, C. (1991). Administración tributaria y sistema fiscal. Un análisis comparado. Papeles de Trabajo, 14. Instituto de Estudios Fiscales. Lewis, B. D. (2006). Local government taxation: An analysis of administrative cost inefficiency. Bulletin of Indonesian Economic Studies, 42, 213-33. Maekawa, S., & Atoda, N. (2001). Technical inefficiency in Japanese Tax Administration. 57th International Institute of Public Finance Congress, Linz, Austria. Márquez Sillero, C. (1994). Reflexiones jurídicos-constitucionales en torno a la Agencia Estatal de Administración Tributaria. Quincena Fiscal, 20. Moesen, W., & Persoon, S. (2002). Measuring and explaining the productive efficiency of tax offices: a non-parametric best practice frontier approach. Tijdschrift voor Economie en Management, XLVII, 399-416. Mohanty, M. S., Chatterjee, S., & Chitkara, P. (1999). Tax efficiency in selected Indian States. Empirical Economics, 24, 641-54. OCDE. (2007 & 2008). Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series. Onrubia, J. (2010). Reflexiones sobre la eficacia de la Administración tributaria y la complejidad de los sistemas fiscales. Papeles de Economía Española, 125/126, 349. Oral, M., & Yolalan, R. (1990). An empirical study on measuring operating efficiency and profitability of bank branc. European Journal of Operational Research, 46(3), 282-94. Rubio Delgado, F. J. (1996). El control de los ingresos públicos. Información Comercial Española, 757. Rubio Guerrero, J. J. (2010). La influencia de la academia en las reformas tributarias: una síntesis. Papeles de Economía Española, 125/126, 64. Ruibal Pereira, L. (2008). Experiencia internacional sobre medidas de reorganización de las Administraciones Tributarias en la lucha contra el fraude fiscal. Instituto de Estudios Fiscales. Doc. No. 27/08. Ruy, S., & Lee, S. (2013). An exploratory study of efficiency in tax jurisdictions. Advanced Science and Technology Letters, 34, 46-9. Sánchez Galiana, J. A. (1995). Las actuaciones de la Agencia Tributaria y los principios constitucionales tributarios. Civitas, Revista Española de Derecho Financiero, 87. Smith, A., (1976). Inquiry into the Nature and Causes of the Wealth of Nations. Clarendon Press, Oxford Thirtle, C., Shankar, B., Chitkara, P., Chatterjee, S., & Mohanty, M. S. (2000). Size Does Matter: Technical and scale efficiency in Indian State Tax Jurisdictions. Review of Development Economics, 4, 340-52.
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spelling	Villar-Rubio, Elena484f3bbf-543a-458c-ad4f-a961b38d1361-1Barrilao-González, Pedro Enrique1172e3af-9f41-42e2-970e-48fa10f00b2b-1Delgado-Alaminos, Juan3e09e0c7-fed3-4a1b-96c8-f68c7359bd65-12018-09-01T01:05:15Z2018-09-01T01:05:15Z2017-01Neste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de dados de forma bietápica, com uma orientação output. Neste estudo, analisaram-se 47 escritórios territoriais considerando três inputs: 1) os gastos correntes em bens e serviços; 2) o número de declarações gerenciadas pelos dois principais impostos diretos e 3) o número de efetivos que presta seus serviços. Como output, os Ingressos por Atos de Liquidação. A análise demonstra que uma atuação eficiente dos escritórios territoriais poderia ter aumentado em 21,6% os resultados da gestão dessa Administração.This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current expenditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration.A través de este trabajo se ha abordado el análisis de la administración tributaria española mediante la evaluación de la eficiencia relativa de cada una de las oficinas territoriales que la integran, empleando para ello el análisis envolvente de datos de forma bietápica, con una orientación output. En el estudio se han analizado 47 oficinas territoriales, considerando tres inputs: 1) los gastos corrientes en bienes y servicios; 2) el número de declaraciones gestionadas por los dos principales impuestos directos; y 3) el número de efectivos que presta sus servicios. Como output los Ingresos por Actos de Liquidación. El análisis pone de manifiesto que una actuación eficiente de las oficinas territoriales podría haber incrementado un 21.6% los resultados de la gestión de esta Administración.application/pdf2248-6046https://hdl.handle.net/10983/16952spaUniversidad Católica de Colombia. Facultad de Ciencias Económicas y AdministrativasRevista Finanzas y Política Económica, Vol. 9, no. 1 (ene. – jun. 2017); p. 135 -149. http://dx.doi.org/10.14718/revfinanzpolitecon.2017.9.1.8Alm, J., & Duncan, D. (2014). Estimating tax agency efficiency. Public Budgeting & Finance, 34(3), 92-110.Avkiran, N. K. (1999). Productivity analysis in the services sector with data envelopment analysis. Australia: The University of Queensland.Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in Data Envelopment Analysis. Management Science, 30(9), 1078-92.Barros, C. P. (2005). Performance measurement in tax offices with a stochastic frontier model. Journal of Economic Studies, 32, 497-510.Barros, C. P. (2007). Technical and allocative efficiency of tax offices: a case study. International Journal of Public Sector Performance Management, 1, 41-61.Catalán, J. G. (2014). La gestión de los impuestos: en busca de una administración tributaria eficiente. Papeles de economía española, (139), 153-73.Charnes, A., Cooper, W.W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2(6), 429-44.Charnes, A., Cooper, W.W., & Rhodes, E. (1981). Evaluating program and managerial efficiency: an application of Data Envelopment Analysis to program follow through. Management Science, 27(6), 668-97.Cooper, W. W., Seiford, L. M., & Tone, K. (2007). Data Envelopment Analysis. A comprehensive text with models, applications, references and DEA-Solver Software, 2nd Edition. New York: Springer.El-Mahgary, S., & Lahdelma, R. (1995). Data envelopment analysis: visualizing the results. European Journal of Operational Research, 85, 700-10.Esteller, A. (2003). La eficiencia en la administración de los tributos cedidos. Un análisis explicativo. Papeles de Economía Española, 95, 320-34.Faria, A., & Yucelik, Z. (1995). The Interrelationship between Tax Policy and Tax Administration. In P. Shome (Ed.), Tax Policy Handbook. Washington, D.C.: International Monetary Fund.Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society, series A, 120, Part III, 253-90.Ferreiro Lapatza, J. J. (1991). Notas sobre la Agencia Estatal de la Administración Tributaria. CIVITAS, Revista Española de Derecho Financiero, No. 71.Førsund, F. R., Edvardsen, D. F., & Kittelsen, S. A. C. (2015). Productivity of tax offices in Norway. Journal of Productivity Analysis, 43(3), 269-79.Førsund, F. R., Kittelsen, S. A. C., & Lindseth, F. (2005). Efficiency and productivity of Norwegian tax offices. Memorandum 29/2005. Oslo: Department of Economics, University of OsloGaitero Fortes, J. (1991). La Administración Tributaria en el marco de la organización de la Administración Pública. Cuadernos de Formación de la Inspección de Tributos, No. 16.Gale, W. G., and J. Holtzblatt, J. (2002). The role of administrative issues in tax reform: Simplicity, compliance and administration. In G. R. Zodrow and & P. Mieszkowski (Eeds.), United States Tax Reform in the 21st Century (pp. 179-214), Cambridge: Cambridge University Press, Cambridge., UK.Garrido Falla, F. (1991). Privatización y reprivatización. RAP, No. 126.González, X. M., and & Miles, D. (2000). Eficiencia en la inspección de hacienda. Revista de Economía Aplicada, 24, 203-19.Hasseldine, J. (2010). La Administración de los sistemas tributarios. University of Nottingham. Papeles de Economía Española, No. 125/126.Hunter, W. J., & Nelson, M. A. (1996). An IRS production function. National Tax Journal, 49, 105-15.Hyun, J. K., Moon, CH. G., & An, CH.-B. (2001). Production analysis of tax administration with multiple outputs: the case of Korea. 57th International Institute of Public Finance Congress, Linz, Austria.Jha, R., & Sahni, B.S. (1997). Tax efficiency and productivity analysis: The case of Canadian Fiscal Federalism. Public Finance/Finances Publiques, 52, 186-97.Katharaki, M., & Tsakas, M. (2010). Assessing the efficiency and managing the performance of Greek tax offices. Journal of Advances in Management Research, 7, 58-75.Lasheras, M. A., & Herrera, C. (1991). Administración tributaria y sistema fiscal. Un análisis comparado. Papeles de Trabajo, 14. Instituto de Estudios Fiscales.Lewis, B. D. (2006). Local government taxation: An analysis of administrative cost inefficiency. Bulletin of Indonesian Economic Studies, 42, 213-33.Maekawa, S., & Atoda, N. (2001). Technical inefficiency in Japanese Tax Administration. 57th International Institute of Public Finance Congress, Linz, Austria.Márquez Sillero, C. (1994). Reflexiones jurídicos-constitucionales en torno a la Agencia Estatal de Administración Tributaria. Quincena Fiscal, 20.Moesen, W., & Persoon, S. (2002). Measuring and explaining the productive efficiency of tax offices: a non-parametric best practice frontier approach. Tijdschrift voor Economie en Management, XLVII, 399-416.Mohanty, M. S., Chatterjee, S., & Chitkara, P. (1999). Tax efficiency in selected Indian States. Empirical Economics, 24, 641-54.OCDE. (2007 & 2008). Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series.Onrubia, J. (2010). Reflexiones sobre la eficacia de la Administración tributaria y la complejidad de los sistemas fiscales. Papeles de Economía Española, 125/126, 349.Oral, M., & Yolalan, R. (1990). An empirical study on measuring operating efficiency and profitability of bank branc. European Journal of Operational Research, 46(3), 282-94.Rubio Delgado, F. J. (1996). El control de los ingresos públicos. Información Comercial Española, 757.Rubio Guerrero, J. J. (2010). La influencia de la academia en las reformas tributarias: una síntesis. Papeles de Economía Española, 125/126, 64.Ruibal Pereira, L. (2008). Experiencia internacional sobre medidas de reorganización de las Administraciones Tributarias en la lucha contra el fraude fiscal. Instituto de Estudios Fiscales. Doc. No. 27/08.Ruy, S., & Lee, S. (2013). An exploratory study of efficiency in tax jurisdictions. Advanced Science and Technology Letters, 34, 46-9.Sánchez Galiana, J. A. (1995). Las actuaciones de la Agencia Tributaria y los principios constitucionales tributarios. Civitas, Revista Española de Derecho Financiero, 87.Smith, A., (1976). Inquiry into the Nature and Causes of the Wealth of Nations. Clarendon Press, OxfordThirtle, C., Shankar, B., Chitkara, P., Chatterjee, S., & Mohanty, M. S. (2000). Size Does Matter: Technical and scale efficiency in Indian State Tax Jurisdictions. Review of Development Economics, 4, 340-52.Derechos Reservados - Universidad Católica de Colombia, 2017info:eu-repo/semantics/openAccessAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)https://creativecommons.org/licenses/by-nc-nd/4.0/http://purl.org/coar/access_right/c_abf2AGENCIA TRIBUTARIAEFICIENCIA TÉCNICAANÁLISIS ENVOLVENTE DE DATOSRECAUDACIÓN TRIBUTARIARelative efficiency within a tax administration: The effects of result improvementArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85PublicationORIGINAL7Eficiencia relativa dentro de una administración tributaria los efectos de la mejora del resultado.pdf7Eficiencia relativa dentro de una administración tributaria los efectos de la mejora del resultado.pdfapplication/pdf992047https://repository.ucatolica.edu.co/bitstreams/7a747880-bb2a-44c9-ada0-4ba5ff7abba9/download3bd0e7f4f093db9387e251806aaffec1MD51TEXT7Eficiencia relativa dentro de una administración tributaria los efectos de la mejora del resultado.pdf.txt7Eficiencia relativa dentro de una administración tributaria los efectos de la mejora del resultado.pdf.txtExtracted texttext/plain51182https://repository.ucatolica.edu.co/bitstreams/9ddadfcc-f870-40ce-8c09-95630de5cb5a/download59fbcbbd46efdca3e3cd5cf352f513b1MD52THUMBNAIL7Eficiencia relativa dentro de una administración tributaria los efectos de la mejora del resultado.pdf.jpg7Eficiencia relativa dentro de una administración tributaria los efectos de la mejora del resultado.pdf.jpgRIUCACimage/jpeg86683https://repository.ucatolica.edu.co/bitstreams/2d34b394-8737-430e-a498-167ec073187b/downloadd4fcd74f1016cdd4933e688b9c9a5b2bMD5310983/16952oai:repository.ucatolica.edu.co:10983/169522023-03-24 14:57:22.503https://creativecommons.org/licenses/by-nc-nd/4.0/Derechos Reservados - Universidad Católica de Colombia, 2017https://repository.ucatolica.edu.coRepositorio Institucional Universidad Católica de Colombia - RIUCaCbdigital@metabiblioteca.com

Relative efficiency within a tax administration: The effects of result improvement

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