Research project PE/FI/01 (Research action PE)
Research on the efficiency of the various tax offices as regards their technical management. This will involve evaluating performances (correct processing of the different categories of financial files) in relation to the means employed (variously qualified staff, equipment, ...). The objective is to compare the various tax offices, not on the basis of an average performance but on the contrary, by identifying the best performance attainable by an existing office presenting similar characteristics. This constitutes the "best practice frontier" concept, based on a method for selecting offices by means of a vector with several inputs and a vector with various outputs. To this end, two (non parametric) methods will be used: free disposal hull (FDH) and data envelopment analysis (DEA).
These two methods can also be used to compare the effectiveness of different tax offices. In evaluating the outcome, account will then be taken of tax revenue collected and of the part of this revenue that is due to corrections made by tax officials. In its first phase, the research will apply to the determination and collection of personal income taxes. Once the methodology is operational for computerised use, it can also be applied to the VAT and to corporate taxes.
