Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)

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Financial Pressure, Efficiency of Tax Collection and Administration and Regional Heterogeneity: A Case Study of Central China

Authors
Lan Li1, Cunhui Jia1, *
1Harbin University of Commerce, 150028, Heilongjiang, China
*Corresponding author. Email: 2316140887@qq.com
Corresponding Author
Cunhui Jia
Available Online 29 December 2022.
DOI
10.2991/978-94-6463-042-8_180How to use a DOI?
Keywords
efficiency of tax collection and administration; Financial pressure; DEA model
Abstract

The efficiency of tax collection and management is an important management factor that affects the local financial pressure. This paper uses the data of six provinces in central China from 2018 to 2019, based on the DEA model and Malmquist index to measure the efficiency analysis of tax collection and management in six provinces in central China. The results show that: there is an excess investment in tax collection and management resources in Hubei and Jiangxi, the efficiency of tax collection and administration in the six provinces is generally characterized by a low growth rate of tax collection and administration technology investment, and insufficient technological innovation. In response to different levels of financial pressure with the efficiency of tax collection and management, we should actively establish a scientific and standardized collection and management system, strengthen the analysis and integration of tax data, pay attention to the training of digital tax talents, and promote intelligent tax.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)
Series
Advances in Computer Science Research
Publication Date
29 December 2022
ISBN
978-94-6463-042-8
ISSN
2352-538X
DOI
10.2991/978-94-6463-042-8_180How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Lan Li
AU  - Cunhui Jia
PY  - 2022
DA  - 2022/12/29
TI  - Financial Pressure, Efficiency of Tax Collection and Administration and Regional Heterogeneity: A Case Study of Central China
BT  - Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)
PB  - Atlantis Press
SP  - 1260
EP  - 1266
SN  - 2352-538X
UR  - https://doi.org/10.2991/978-94-6463-042-8_180
DO  - 10.2991/978-94-6463-042-8_180
ID  - Li2022
ER  -