An empirical study of Chinese value-added tax efficiency based on DEA model

Value-added tax revenue occupies an important position in China. The efficiency study of value-added tax has important practical significance in the critical point of Chinese value-added tax transformation. Using BCC model we estimate Chinese value-added tax comprehensive efficiency, pure technical efficiency and scale efficiency from 1995 to 2008 from a macro perspective. The study shows that value-added tax maintains a high level of technical efficiency, but scale efficiency still needs to be improved, therefore Chinese value-added tax jurisdiction should be adjust appropriately.