In the face of unforeseen events and the ongoing digital transformation, public authorities need to find agile concepts to meet the challenges ahead. The requirements for agile action are defined and ...explained for a tax office and its adjustments. Modern information and communication technologies, decentralised work and leadership and contemporary e-government concepts can lead to organisational advantages and higher efficiency by breaking down strong hierarchical structures and creating an agile environment. An analysis model for examining the supply efficiency of tax offices, taking into account the area of responsibility and the inhabitants to be served, is presented. A median-oriented value was defined as a ‘realistically achievable minimum’ for supply and a ‘(minimum) relation curve’ illustrates the target. The advantages of the digital transformation can be used by digital and agile tax offices because they create opportunities to streamline the presence of the authorities and use potentials to increase the effectiveness of service provision.
In the face of unforeseen events and the ongoing digital transformation, public authorities need to find agile concepts tomeet the challenges ahead. The requirements for agile action are defined and ...explained for a tax office and its adjustments. Modern information and communication technologies, decentralised work and leadership and contemporary e-government concepts can lead to organisational advantages and higher efficiency by breaking down strong hierarchical structures and creating an agile environment. An analysis model for examining the supply efficiency of tax offices, taking into account the area of responsibility and the inhabitants to be served, is presented. A median-oriented value was defined as a ‘realistically achievable minimum’ for supply and a ‘(minimum) relation curve’ illustrates the target. The advantages of the digital transformation can be used by digital and agile tax offices because they create opportunities to streamline the presence of the authorities and use potentials to increase the effectiveness of service provision.
•We study productivity of tax offices using DEA-based Malmquist Productivity Index.•In addition a smoothed bootstrap technique is used to provide confidence intervals.•Mann Whitney U test is utilised ...to study the influence of specific context variables.•No evidence that population or number of municipalities affect productivity.•Results reveal an increase in productivity due to technology and resource management.
This paper analyses the productivity growth of the SUMA tax offices located in Spain evolved between 2004 and 2006 by using Malmquist Index based on Data Envelopment Analysis (DEA) models. It goes a step forward by smoothed bootstrap procedure which improves the quality of the results by generalising the samples, so that the conclusions obtained from them can be applied in order to increase productivity levels. Additionally, the productivity effect is divided into two different components, efficiency and technological change, with the objective of helping to clarify the role played by either the managers or the level of technology in the final performance figures.
This paper analyzes the evolution of the technical efficiency of Spanish regional tax offices with respect to the main devolved taxes for the period 2005–2014. We apply the conditional directional ...distance function methodology, which allows us to incorporate undesirable outputs into the production function, represented by administrative complaints lodged by taxpayers as an (inverse) measure of the quality of service provision, and account for the influence of the socioeconomic context in which these offices operate. This methodology has been adapted for application in a dynamic context in order to analyze how the performance of these units has evolved over a period that includes different stages of the economic cycle. The main results show that efficiency levels have fallen over the period, especially since the start of the economic recession. Likewise, we identify that the influence of incomes and fiscal capacity are especially significant explanatory factors of this evolution.
The paper presents an innovative empirical application to assess the efficiency of regional tax offices in Spain. The existing evidence about the performance of those administrative units is still ...limited; thus, our aim is to contribute to extend this line of research by incorporating three relevant issues into our empirical analysis. First, we consider the number of complaints against tax authority decisions as a quality measure of tax management. Since the evaluated units should aim to minimize the number of complaints, this variable represents an undesirable output; thus, we define a model that is adaptable to the special features of this unconventional output. Second, our empirical analysis covers the period 2005–2014; thus, we can analyze the productivity change across this 10-year period including different phases of the economic cycle. Finally, seeking robustness, we use enhanced versions of the Malmquist–Luenberger productivity index and the Luenberger productivity indicator that allow us to overcome some of the drawbacks suffered by the original approach. The results obtained with both indices are very similar and indicate that during the evaluated period tax offices suffered a slight worsening in terms of productivity, especially during the years previous to the economic crisis (2005–2008). This regression was mainly due to the technical regression experienced by the majority of units during those years.
In the face of unforeseen events and the ongoing digital transformation, public authorities need to find agile concepts to meet the challenges ahead. The requirements for agile action are defined and ...explained for a tax office and its adjustments. Modern information and communication technologies, decentralised work and leadership and contemporary e-government concepts can lead to organisational advantages and higher efficiency by breaking down strong hierarchical structures and creating an agile environment. An analysis model for examining the supply efficiency of tax offices, taking into account the area of responsibility and the inhabitants to be served, is presented. A median-oriented value was defined as a 'realistically achievable minimum' for supply and a '(minimum) relation curve' illustrates the target. The advantages of the digital transformation can be used by digital and agile tax offices because they create opportunities to streamline the presence of the authorities and use potentials to increase the effectiveness of service provision.
-logical method, methods of analysis and synthesis, comparison and generalization, etc.) as a methodological base, which makes it possible to justify the need to change the form of the cooperation ...between the state (represented by tax authorities) and taxpayers, to assess the satisfaction of physical and legal entities with the quality of service in tax offices, and to elaborate a set of recommendations aimed at harmonizing the interests of the participants of tax relations. Results indicate that the transition to a socio-technological model for developing the tax service of Russia implies a refusal to serve taxpayers according to the formula “Long. Difficult. Inconvenient” in favor of the formula “Quick. Easy. Convenient. Professional”. At the same time, modern information technologies and tax administration management systems are becoming a tool that ensures the development of the relationship between tax authorities and citizens and businesses. Their application allows the formation of informational and methodological support for taxpayers, which stimulates the voluntary fulfillment of tax obligations, and improves the quality of services offered to them by tax authorities. It can be concluded that forming tax relations based on the partnership of their participants helps to achieve positive results in developing tax administration.
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