中文摘要：

基于修正的三阶段DEA法，控制松弛量、外部环境和随机误差对效率测度的影响，评估1997～2007年我国30个省（含直辖市、自治区）的税收征管效率。实证结果显示：若忽略松弛量的影响，对外生环境变量和随机冲击因素不做控制，不仅会低估各地的税收征管效率，而且还会使估计出的不同地区的效率相对值发生偏误；我国税务部门的税收征管效率近年略微下降，但整体效率比较高，仍有10％的提升空间；经济开放程度越高、税务部门女职工比例越高，越有助于税务部门效率的提高。准确地评估分析税收征管效率，对于优化税收征管、增进税务部门的效率，以及解释“税收超GDP增长之谜”等都颇具价值。

英文摘要：

Based on the modified three-stage data envelopment analysis, taking account of the impact of slacks, environment and statistical noise on efficiency evaluation, this paper assesses the tax collection efficiency of 30 provinces including municipalities and autonomous regions from year 1997 to 2007 in China. The results show ： If we ignore the effect of input slacks, environmental factors and statistical noise, not only the tax collection efficiency for different regions is underestimated, but also there is some departure between the true relative efficiency and the estimated efficiency for different regions. There is some trivial decline for tax collection efficiency of tax authorities in recent years, but the overall tax collection efficiency is still high, and has 10% room to improve. The openness of economy and the ratio of female employees is helpful to the improvement of tax collection efficiency. The appropriate evaluation of tax collection efficiency is valuable to efficiency improvement of tax authorities and explanation the riddle that tax revenue rise more rapidly than the increase of GDP persistently.