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.