Alokační efektivnost správy spotřebních daní v podmínkách celních úřadů

Abstract

The thesis focuses on the subject of public sector efficiency, which is tied to the optimal resources distribution. The aim of this research is to evaluate the allocative efficiency of customs authorities in the administration of excise duties achieved between 2018 and 2023. Efficiency modelling is performed using input-oriented models of the Data Envelopment Analysis (DEA) method. Customs authorities are evaluated in three models with identical inputs and outputs, however with different number of analysed units. Each of these models considers both constant returns to scale (CRS) and variable returns to scale (VRS). The fulfilment of the principal objective of this thesis was supported by two research questions which were not affirmed. Based on the results, it can be concluded that some customs authorities are effective only when internal conditions are taken into account, whereas they appear inefficient in the overall evaluation.