Una aproximación a la eficiencia en la gestión de la Agencia Estatal de la Administración Tributaria
ISSN: 0210-9107
Año de publicación: 2001
Número: 87
Páginas: 221-229
Tipo: Artículo
Otras publicaciones en: Papeles de economía española
Resumen
This article attempts to give an ide of the efficiency of the State Internal Revenue Serviceas an organization. After calculating the income fromtaxes and inspection proceedings along with operatingcosts, we have used a set of measures and indicators applied to the results of manaagement performance, both by the offices that make up its functional structureand by the special branches into which it is broken down on a geographical basis. Lastly, we have made use of enveloping data analysis to compare the technical efficiency of the peripheral services.