A Study on Efficiency Assessment in Tax Administration by Grey RelationalAnalysis

[[abstract]]本研究應用「灰關聯分析法」來評估稅捐稽徵機關績效，以改善目前稅捐機關績效評估方式之缺失。本文係首次應用「廣義灰關聯生成模型」配合「定量化灰關聯度方式」來求取灰關聯度，此種搭配方式，可減少目前灰關聯分析中，生成部份所造成的原序列因子間關係扭曲及灰關聯度中辨識係數主觀設定的問題。另觀察稅捐稽徵機關績效是否具有持續性及探求各考核項目對整體績效之影響度。研究結果發現：（1）以「灰關聯分析法」評估稅捐稽徵機關績效結果，與目前評估方式所得結果有顯著性差異，（2）稅捐稽徵機關的前後期績效並不具顯著持續性，（3）影響整體績效最大之考核項目為「電話測試項目」。[[abstract]]This study proposes an approach of efficiency assessment by grey relational analysis in tax administration to improve the current method. It is the first study to measure the grey relational grade by the approach of incorporating the 「comprehensive grey relational generating model」 into the 「fixed value of grey relational grade model」. This method resolves the distortion in original sequence by generating procedure and the problem of setting in distinguishing coefficient. We also research that if the efficiency of tax administration can be maintained and what is the weight of every test item for the whole efficiency in tax administration