Comparative Analysis of Municipal and Government Efficiency in Tax Collection (Tax based on Real Estate)

This research compares the efficiency of the municipality and the government in collecting tax based on real estate. The indicators used to measure the efficiency, salary and wages per capita, and current cost, are considered as the input and tax collection per capita (for the renovation tax of municipality) is considered as the output. The statistical population of the research includes the Tehran and Isfahan municipalities and the Iranian National Tax Administration of 29 provinces in the country in the years 2011 to 2021. In order to measure the efficiency, the window data coverage analysis approach has been used. The data used in the research estimated by EMS software. The comparison of the efficiency average in the years 2011-2021 showed that the efficiency ratio of Tehran Municipality compared to the Iranian National Tax Administration of Tehran Province is 1.2 and the efficiency ratio of Isfahan Municipality compared to the Iranian National Tax Administration of Isfahan Province is 2.78.