【摘要】 税收征管效率的有效提升是建立现代税收制度和发挥税收国家治理作用的重要方面。基于2006-2020年内蒙古自治区12个盟市的面板数据，运用DEA方法测算税收征管效率，并利用面板系统广义矩方法考察其影响因素。研究发现：内蒙古自治区的税收征管效率整体上仍处于较低水平，且呈现出了时间上征管效率集中化和区域间差异发散的特征；税务人员规模、信息化投入、人均GDP和产业结构等对征管效率具有显著的正向效应，而税务人员受教育程度、城镇化率和公路运输长度则产生了负向效应。研究对于新发展格局下中西部的税收管理体制改革具有重要意义。更多还原

【Abstract】 The effective improvement of tax collection and administration efficiency is an important aspect of establishing the modern tax system and playing the role of state governance towards tax. Based on the panel data of 12 prefecture-level cities of the Inner Mongolia Autonomous Region during 2006 and 2020, the DEA method was used to measure the tax collection and administration efficiency, and the Panel System Generalized Method of Moments was used to examine the impact factors. The study found that the overall tax collection and administration efficiency in the Inner Mongolia Autonomous Region was still at a low level,and showed the characteristics of centralization of tax collection and administration efficiency in time and dispersion of regional differences. And factors such as the scale of tax personnel, information investment, per capita GDP and industrial structure had significant positive effects on tax collection and administration efficiency, while the education level of tax personnel, the urbanization rate and the length of road transportation had negative effects. The findings of this paper are of great significance to the reform of tax administration system in central and western China under the new development pattern.更多还原