税收征管难度监测模型及应用

何正华

税收征管难度监测模型及应用

引用本文：何正华.税收征管难度监测模型及应用[J].湖南大学学报社会科学版,2017,(5):57-63

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作者	单位
何正华	（1.湖南省国家税务局，湖南长沙 410114；2.中南大学数学与统计学院，湖南长沙 410083）

中文摘要:在分析影响税收征管难度主要因素的基础上，筛选出评价税收征管难度的双级测评指标，并建立各二级指标（可测指标）的测算模型。同时，提出了评价税收征管难度各指标权重的动态权重优化模型及其算法，以测算税收征管难度水平的综合值。最后，以长沙市内长沙县、望城区、浏阳市和宁乡县为研究样本，对本文构建的模型进行实证研究，证实了模型和方法的有效性和合理性。

中文关键词:税收征管难度指标权重测评模型

A Monitoring Model and Its Application in Testing the Difficulty of the Administration of Tax Collection

Abstract:The difficulty of the administration of tax collection is a key indicator that determines the quality of the administration of tax collection in a region.Based on the analysis of main factors that affect the difficulty of the administration of tax collection，a double evaluation index is filtered to analyze the difficulty of the administration of tax collection and the evaluation model of each subordinate index （measurable）which are set up in this paper.Meanwhile，a dynamic weight optimization model and its solving algorithm are conducted to get the index weights，which are used to calculate the comprehensive value of the degree-of-difficulty of the administration of tax collection.At last，taking Changsha County，Wangcheng Area，Liuyang County and Ningxiang County in Changsha city as research samples，the paper conducts an empirical research based on the proposed model and proves effectiveness and reasonableness of the model and algorithm.

keywords:tax collection the difficulty of the administration of tax collection index weight evaluation model

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