Review of the progress and regression of tax offices of Tehran province based on Malmquist index

Publish Year: 1397
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:

IDS03_087

تاریخ نمایه سازی: 31 اردیبهشت 1398

Abstract:

In this paper, an integrated approach to data envelopment analysis and Malmquist productivity index, is presented to evaluate the performance of tax offices of Tehran province between 1394 and 1395. Input Indexes are the number of employees and the area and the output indexes are the number of tax returns and the number of taxpayers.

Keywords:

Data Envelopment Analysis (DEA) , Malmquist Index , Decision making Unit (DMU) , tax offices.

Authors

Nasrin Emami Nigjeh

Department of mathematic, Science and Research branch, Islamic Azad University, Tehran, Iran

Mohsen Rostami Malkhalifeh

Department of mathematic, Science and Research branch, Islamic Azad University, Tehran, Iran

Reza Kargar

Department of mathematic, Qom branch, Islamic Azad University, Qom, Iran