Abstract:

The purpose this study is to measure the performance of the tax offices on the bases of their assigned duties. For this purpose, non-parametric efficiency measurement method, Data Envelopment Analysis (DEA), was used which can be characterized among the input-output models of tax administration performance measurements. In this study, personnel and computer numbers were defined as inputs; increase in the amount of the accruement of taxes, the ratio of the accruements of taxes over collected taxes and tax cases were defined as outputs. In order to measure the performance, 21 tax offices out of 25 which are affilliated with the Finance Office of Ankara Province were selected. According to the results, three out of twenty-one tax offices were found efficient while remaining eighteen were inefficient. Furthermore, it was found out that inputs were negatively and outputs were positively correlated with the efficiency scores. Potential improvements, which are useful characteristics of DEA, show that the tax administration offices should make strong improvements in the outputs tax cases and increase in the amount of accruement of taxes.

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