A Study On The Tax Administration Efficiency In China

Tax administration is a new subject in our country, and cross-subject research is a new trend. Western new public management undoubtedly provides a new thinking for improving the efficiency of tax administration. However, when we absorb the experience of private sector management, studying the characteristic of tax department is necessary. In fact, difference exists not only between public sector and private sector, but also exists among inner public sector because of vary functions and power. We must deeply analyze the managing characteristic of tax department through vertical and horizontal angle and find the adaptive way of optimized resource distribution.The thesis includes six parts:The first part puts forward the meaning of this research, concludes current study situation in domestic and foreign theory field. At the same time, this part also advances research idea, main points and research methods.The second part analyzes the actuality of our tax administration efficiency. Through the redesigning of index System that evaluate tax administration efficiency, this thesis carry out empirical analysis from four parts which is cost, income, effort and satisfaction, and elaborate the current efficiency.The third part construes environments and system, which influencetax administration efficiency. Environments essence can be departed into economic, organization, legal, technique essence and so on. When talk about system angle, it is just from two aspects that is tax system and personnel administration system. In this part, we will also make corresponding explanation to the above empirical outcome.The fourth part technically formulates the influence of individual factor. Firstly, it set forth the hypothesis of humanity of tax personnel. Secondly, we point out the agent problem that exists in tax department using principal-agent relation theory for reference and draws conclusion that tax personnel is the most important factor that influents tax administration efficiency.The fifth part is the Countermeasures. We must innovate management idea and system, we must attach great importance on human, respect human, inspirit human. We should introduce interior competition and implement the encouragement and supervise of tax personnel under capacity management.