조세행정서비스의 효율성 및 규모수익 평가 -한국의 징세행정서비스를 중심으로- = Evaluating the Efficiency and Returns to Scale of Tax Administration Services: With an Application to Tax Collection Service in Korea

다국어 초록 (Multilingual Abstract)

Using a bootstrap data envelopment analysis, this study measured the technical efficiency of tax administration services with an application to the tax collection service of National Tax Service in Korea from 1980 through 2009, and analyzed their scale efficiency and returns to scale. Bootstrapped bias-corrected efficiency scores showed to be 3.19% lower than traditional efficiency scores on average. The scale efficiencies of tax administration services were efficient in three years such as 1993, 1994 and 1997, while there were significant scale inefficiencies in other twenty-seven years. In particular, scale efficiencies were low for twelve years from 1980 through 1991, whereas they began to become higher from 1992, maintained high levels over 90% until 2007 and then tended to become lower. And analytical results of returns to scale show that tax administration services operated in a region of constant returns to scale in three years including 1993, 1994 and 1997, while they operated in a region of increasing returns to scale in other years. What tax administration services operate under increasing returns to scale implies that there are economies of scale in tax administration services.

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