Authors :
OBASSA Adéchola Damaris Electre; Georges KOBOU; Alastaire Sèna ALINSATTO
Volume/Issue :
Volume 8 - 2023, Issue 12 - December
Google Scholar :
http://tinyurl.com/bje54yh2
Scribd :
http://tinyurl.com/5n6ttda4
DOI :
https://doi.org/10.5281/zenodo.10423343
Abstract :
All government bodies, the Directorate
General of Taxesis made up of offices responsible for
various tasks. Those of the DGI are responsible for
processing tax returns nationwide. These offices behave
like DMUs, with the aim of maximizing production in
terms of processed tax return documents, taking into
account the resources allocated to them. This paper uses
the DEA methodology (output-oriented model) to
determine the technical efficiency of tax collection offices
in the various communes of Benin. The results show that
tax collection offices in the communes of Cotnou, Sèmé-
Kpodji, Tanguieta and Dassa are hyper-efficient, while
others score less than one. Truncated Tobit regression
was used to characterize the environmental factors that
explain this efficiency. Total population has a positive
and significant effect on the technical efficiency of
collection points. On the other hand, density, income,
ethnic diversity and proximity to neighboring borders
were not significant. The hyper-efficient DMUs must
train the weak ones in order to standardize technical
efficiency throughout Benin.
Keywords :
DMUs, Technical Efficiency, DEA, Collection areas.
All government bodies, the Directorate
General of Taxesis made up of offices responsible for
various tasks. Those of the DGI are responsible for
processing tax returns nationwide. These offices behave
like DMUs, with the aim of maximizing production in
terms of processed tax return documents, taking into
account the resources allocated to them. This paper uses
the DEA methodology (output-oriented model) to
determine the technical efficiency of tax collection offices
in the various communes of Benin. The results show that
tax collection offices in the communes of Cotnou, Sèmé-
Kpodji, Tanguieta and Dassa are hyper-efficient, while
others score less than one. Truncated Tobit regression
was used to characterize the environmental factors that
explain this efficiency. Total population has a positive
and significant effect on the technical efficiency of
collection points. On the other hand, density, income,
ethnic diversity and proximity to neighboring borders
were not significant. The hyper-efficient DMUs must
train the weak ones in order to standardize technical
efficiency throughout Benin.
Keywords :
DMUs, Technical Efficiency, DEA, Collection areas.