Published : 2012-12-30

The Application of DEA to Measure the Effectiveness of the Management of Public Funds Based on Examples of Selected Tax Offices in Wielkopolska (Greater Poland)

Marcin Nowak



Abstract

This article analyses the effectiveness of institutions belonging to the Polish public finance sector utilizing the nonparametric method of DEA (Data Envelopment Analisys). Public institutions are subjected to constant pressure of professionalization and rationalization management, accompanied by measures that aim to increase their effectiveness and efficiency. The restoration of public finances, through drawing attention to these characteristics associated with the implementation of rules, is known as New Public Management. These principles, whereby one of the main pillars is a performance budget, are intended to provide clarity and transparency in the management of public funds. These budgets provide opportunities for making a wide variety of quantitative analyses. The purpose of this article is to measure the effectiveness of selected tax offices in Wielkopolska. The method used, with the help of the conducted analysis, is DEA. (original abstract)

Keywords:

Data Envelopment Analysis (DEA), Public finance, Business efficiency, Treasure administration, Public finance sector



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Nowak, M. (2012). The Application of DEA to Measure the Effectiveness of the Management of Public Funds Based on Examples of Selected Tax Offices in Wielkopolska (Greater Poland). The WSB University in Poznan Graduate Research Journal, 12(12), 129–148. Retrieved from https://journals.wsb.poznan.pl/index.php/dnswsb/article/view/473

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Publisher
Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
University
Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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