How environmental factors impact tax service efficiency in Castilla y León

Blanca Avellón Naranjo
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Blanca Avellón Naranjo: Universidad de Valladolid, Segovia – España

Revista de Economía y Finanzas (REyF), 2023, vol. 1, issue 1, 19-36

Abstract: This paper analyses the tax administration of the nine delegations in Castilla y León, Spain, for the period 2004 to 2016. A three-stage model is used, combining nonparametric data envelopment analysis with Logit regression with bootstrap. We thus provide a feasible solution to draw inferences using a robust regression model on efficiency, which determines those environmental factors that prove to be relevant; namely, population and GDP. With these, we adjust inputs to achieve environmentally adjusted efficiency, which was comparable among delegations.

Keywords: Technical efficiency; Regional tax administration; Data envelopment analysis (DEA); Logit regression; Mann-Whitney U Test (search for similar items in EconPapers)
JEL-codes: C25 C61 H21 H73 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:cud:journ2:v:1:y:2023:i:1:p:19-36

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