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Article

Open Access

The Efficiency of the Regional Management Centres of the Tax Administration in Spain

Author(s)

Pedro Enrique Barrilao González, Elena Villar Rubio

Full-Text PDF Download XML 285 Views

DOI:10.17265/1548-6591/2013.01.004

Affiliation(s)

University of Granada, Granada, Spain

ABSTRACT

The objective of this paper is to evaluate the efficiency of the regional management centres that make up the tax administration in Spain. They are known as Special Tax Offices and coincide with the different Autonomous Communities which comprise the political structure of the Spanish State. The aim has first been to measure their results and then compare them, as they all use the same inputs and provide the same outputs. To achieve this, the authors have used a methodology based on data envelopment analysis (DEA) in order to estimate the technical efficiency of the Special Tax Offices in 2008. The results show, using the premise of variable returns to scale, that there are four offices which behave optimally compared with the others, namely the Special Tax Offices of Andalusia, Castile-La Mancha, Catalonia, and La Rioja. On the other hand, the offices of Castile and León and Extremadura stand out for being the most inefficient ones. This analysis shows which offices have the best results and should act as a model for those who have the worst results, as if this is done, it would be possible to reinforce the fight against tax fraud that is so widespread in Spain and tax revenues could be increased.

KEYWORDS

Tax Administration Agency, Special Tax Offices, technical efficiency, data envelopment analysis (DEA)

Cite this paper

Journal of US-China Public Administration, ISSN 1548-6591, January 2013, Vol. 10, No. 1, 49-56

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