Relative efficiency within a tax administration: The effects of result improvement

Elena Villar Rubio, Pedro Enrique Barrilao González, Juan Delgado Alaminos


This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current expenditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration.


Tax Administration Agency; technical efficiency; data envelopment analysis; tax revenue

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