This paper reports an efficiency analysis of local tax management by provincial tax agencies in Spain based on supramunicipal delegation. To conduct this study, we used the robust order-m conditional model that directly accounts for some socioeconomic environmental variables to estimate the efficiency scores. This is a key issue, as tax agencies do not have control over the context in which they operate, and this may have a severe impact on their performance. Our results suggest that several of the provincial contextual variables accounted for (the net property tax base, population density and inhabitants of the municipalities that have delegated management to the provincial tier of government) have a negative impact on efficiency, especially at higher variable value levels. Considering that the provincial tier of government can opt to set up specific self-governing agencies to perform these tasks, we also applied metafrontier analysis to assess their share in inefficiency. We concluded that the establishment of such self-governing agencies does not lead to higher efficiency levels.

本文报告了西班牙省级税务机构基于超市委授权对地方税务管理的效率分析。为了进行这项研究，我们使用了稳健的顺序-m直接考虑一些社会经济环境变量以估计效率得分的条件模型。这是一个关键问题，因为税务机构无法控制其运营环境，这可能对其绩效产生严重影响。我们的研究结果表明，考虑到的几个省级环境变量（净财产税基、人口密度和将管理下放给省级政府的直辖市的居民）对效率有负面影响，尤其是在较高的变量值水平上. 考虑到省级政府可以选择设立特定的自治机构来执行这些任务，我们还应用元前沿分析来评估它们在低效率中的份额。