財政部國稅局職司國稅徵收業務，其任務為提供納稅義務人最佳的服務品質並以最低的稽徵成本，達成稅收預算。五個國稅局於民國90年徵起了9,047億餘元稅收，並達成94％之稅收預算。國稅局稽徵效率影響中央政府施政和建設計畫的財源，而納稅義務人為確保權益，更關切其服務的品質和稽徵績效。

本研究著重於衡量國稅局稽徵績效的方式和探討稽徵過程中所遭遇的問題。本研究使用複迴歸分析方法以瞭解影響稅收之因素，發現不僅內生變數一國稅局稽徵人力和稽徵成本，其外在變數－工商家數、家庭所得和人口數，均深刻影響賦稅收入。臺北市國稅局和臺灣省北區國稅局轄區內大公司、貿易商林立，及擁有較多高所得的家庭和人口數，因而此其他區局徵起較多的稅收。此外，政策變數亦影響稅收消長，例如油氣類貨物稅於民國87年間改為出廠時就地繳納，使得高雄市國稅局88年度稅收因而成長一倍。

既然稅收和其影響變數間具統計顯著性，台灣地區稅源差異性大，以往按稅收淨額與投入成本的比值來衡量國稅局績效，即有待商榷。本研究認為輔以績效指標，例如：稅收成長率、稅款徵起率、網路申報率、查核所增加稅收、追查欠稅和罰款執行情形，每名員工辦結案件數或公文件數，乃衡量國稅局績效的較佳方式。

此外，各地區國稅局所屬分局、稽徵所之設置應考量工商業之繁枯興衰、人口密集度、土地面積及業務量多寡等因素，要適配置人力，提升納稅服務品質。鑒於國稅局現有人力尚不足以處理數以百萬件的稅務案件，而推廣電子申報可以減少錯誤和節省勞力，改善納稅服務，提高生產力；近年來使用電子申報案件雖有增長，惟民國90年仍有66％以紙本申報，因此，增強資訊科技，推廣電子化稅務行政對國稅局而言是相當重要的。

The National Tax Administration (NTA, a branch of Ministry of Finance) is the nation's tax collection authority. The mission of NTA is to provide taxpayer with top quality and to achieve the revenue budget at the lowest cost. In 2001, it collected more than 904 billion and achieved 94% of the tax revenue budget (959 billion).The operating efficiency of NTA affects the revenue resource of central government's services and construction plans. Moreover, taxpayers concern about the service quality and the performance of NTA.

The study focuses on ways to measure the performance of NTA and the problems NTA encountered in the collecting process. Using multiple regression method to analysis the factors that affect the tax revenue, the study finds not only the internal variables (NTA staff and collecting cost) but also the external variables that affect the tax revenue. With big firms and trading companies crowded together, high family income and dense population in the northern area of Taiwan, Taipei City NTA and Northern District NTA produced more tax revenue than others.

Since there is statistical significance between the tax revenue and the independent variables, the output of NTA usually measured in the net amount of revenue is not appropriate. The study offers research findings and policy suggestion in measuring the performance of NTA and also in improving the collecting practice. The better measuring option is to calculate indicators of performance such as the growth rate of tax revenue, collection percentage, NTA enforcement revenue, and accomplished cases or documents per full-time employee.

Besides, the NTA is not well-staffed to deal with millions of tax returns. Electronically-filed returns improve service for taxpayers and boost productivity by reducing errors and labor cost. While electronic filing has been adopted, 66% of returns are stilled filed on paper. Therefore, upgrading technology and broadening use of electronic tax administration is very important for NTA.