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在现代税制中,个人所得税具有重要地位,而个人所得税作用的发挥与其征管效率息息相关。个人所得税征管效率是多种因素共同作用的结果,本文即通过SFA方法实证研究我国税收征管效率影响因素,以为我国个人所得税征管效率的提升提供实施依据。
In the modern tax system, personal income tax has an important position, while the role of personal income tax play an important role in its collection efficiency. The efficiency of personal income tax collection and management is the result of a combination of factors. In this paper, SFA method is used to empirically study the factors that affect the efficiency of tax collection and management in our country, and provide the basis for the improvement of the efficiency of personal income tax collection and management.