Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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A Study on the Analysis of work efficiency to the tax reorganization project of regional headquarters of Korea Asset Management Corporation

한국자산관리공사 지역본부의 조세정리사업 성과에 대한 효율성 분석

  • Namgung, Yeong (Business Incubation Center, Kongju National University) ;
  • Yoon, Jun-Sang (Department of Regional Development, Kongju National University) ;
  • Hong, Soon-Man (Department of Regional Development, Kongju National University) ;
  • Park, Young-Soon (Department of Regional Development, Kongju National University) ;
  • Lee, Jun-Hyung (Industry-University Cooperaton Foundation, Kongju National University)
  • 남궁영 (한국자산관리공사) ;
  • 윤준상 (공주대학교 지역사회개발학과) ;
  • 홍순만 (공주대학교 지역사회개발학과) ;
  • 박영순 (공주대학교 지역사회개발학과) ;
  • 이준형 (공주대학교 산학협력단)
  • Received : 2022.01.17
  • Accepted : 2022.04.20
  • Published : 2022.04.28
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Abstract

This study analyzed the index change in efficiency and productivity for the tax reorganization project of the regional headquarters of Korea Asset Management Corporation using panel data for 3 years from 2017 to 2019 using the DEA-Malmquist analysis model. According to the DEA analysis result, the average of the efficiency by the CCR model of the regional headquarters tax reorganization project of the Korea Asset Management Corporation was 0.671 in 2017, 0.772 in 2018, and 0.699 in 2019, and the average of the efficiency by the BCC model was 0.798 in 2017, 0.851 in 2018 and 0.771 in 2019. As a result of analyzing the Malmquist productivity index, the time series average productivity index MPI increased by 4.5%. These results appear to be attributable to the increase in technological efficiency, technological change, and scale-efficiency change rather than the decrease in net efficiency change. Looking at the change in MPI by year, it decreased by 14.6% in 2017-2018, but increased significantly to 27.8% in 2018-2019. Through the results of DEA analysis of specific tax projects of public corporations, each regional headquarters of Korea Asset Management Corporation will be able to contribute to reinforcing business capabilities through mutual benchmarking.

이 연구는 DEA-Malmquist 분석 모형을 이용하여 2017년부터 2019년까지 3년간 패널데이터를 이용하여 한국자산관리공사 지역본부의 조세정리사업에 대한 효율성과 생산성의 지수 변화를 분석하였다. DEA 분석 결과에 따르면, 한국자산관리공사 지역본부 조세정리사업의 CCR 모형에 의한 효율성의 평균은 2017년 0.671, 2018년 0.772, 2019년 0.699으로 나타났고, BCC 모형에 의한 효율성 평균은 2017년 0.798, 2018년 0.851, 2019년 0.771로 나타났다. Malmquist 생산성 지수를 분석한 결과는 시계열 평균 생산성 지수 MPI는 4.5% 증가하였다. 이러한 결과는 순수효율 성변화의 감소 보다는 기술효율성의 변화, 기술 변화, 규모효율성의 증가에 원인이 있는 것으로 보여진다. MPI의 변화를 연도별로 살펴보면, 2017-2018년에 14.6%의 감소를 보였으나, 2018-2019년에는 27.8%로 크게 증가하였다. 공기업의 구체적인 조세사업의 DEA 분석의 결과를 통해 한국자산관리공사의 각 지역본부가 상호 벤치마킹을 통해 업무역량을 강화하는데 기여할 수 있을 것이다.

Keywords

Acknowledgement

This paper was supported by KongJu National University Research year project in 2020

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