Influence of environmental factors on the efficiency of tax services in Castilla y León
DOI:
https://doi.org/10.32826/reyf.v1i1.332Keywords:
Technical efficiency, Autonomous tax administration, Data envelopment analysis (DEA), Logit regression, test U Mann-WhitneyAbstract
This paper analyses the tax administration of the nine delegations of Castilla y León, Spain, for the period 2004 to 2016. A three-stage model is used, combining the nonparametric methodology of the Data envelopment analysis, with Logit regression with bootstrap. So, a feasible solution is provided to make inference with a robust regression model on efficiency, which determines the context factors relevant, which are population and GDP. These adjust the inputs to achieve the efficiency adjusted to the environment, which was comparable among delegations.
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