A quantitative Measurement on Contribution Ratio of Tax Collection Efficiency: a Case of Shanghai City

摘要

A weak aspect in study on taxation theory is contribution ratio of tax collection efficiency to tax revenue growth.So the paper employs Solow's residual method as an analysis framework for measurement of tax collection efficiency and makes quantitative measurement on tax collection efficiency in Shanghai City during 1994-2005.The results show that contribution ratio of tax collection efficiency to tax revenue growth is 44.859 percents.Lastly,the causes of improvement in tax collection efficiency and its policy implications are analyzed.On the one hand,an improvement in tax collection efficiency has made great contribution to tax revenue growth since 1994,and it will still be an effective measure to the growth of tax revenue.On the other hand,tax collection efficiency won't be an important factor in tax revenue growth any longer,once tax collection efficiency reaches high enough level.