Efficiency of Iranian National Tax Administration during 1381-1387: An Empirical Study (with Tornqvist productivity Index)

During 1379 (Iranian year)، National Tax Administration (NTA) was established in order to increase efficiency and effectiveness of the tax system. The establishment of this administration was part of the third economic، social and cultural development plan of Islamic Republic of Iran. This study answers the question of whether the goal for which this tax system was established has been fulfilled by NTA or not. In addition، TFP (Total Factor Productivity) has been calculated using a combination of non-parametric Data Envelopment Analysis (DEA) method and Tornqvist productivity growth index. We also want to know whether this calculation method provides a good decomposition of efficiency and technological changes quota. We concluded that based on this method، Iranian National Tax Administration has not been efficient. Furthermore، during the period of 1381-1387 the trend of TFP، efficiency and technological changes are unstable.