Study On The Ethics Orientation Of The Tax Management Informationization

The qualitative leap has been realized in the way of information management in the tax department of our country since 1980s this field began to apply the computer. Especially after 1990s, the informationization advancement of tax management marched into the historical speedway and how information is carried, applied, and managed also has been changed fundamentally. On one hand, technical factors in the tax management changed people's original conception about the procedure, mechanism, working and life style, thinking mode and so on, which brought changes on the original benefit relations. Therefore, some problems concerning the information ethic such as "fairness", "justice", "being realistic", "being coordinated", and "good faith" increasingly come forth. On the other hand, during the process of the informationization advancement of the tax management in our country, the ethic morals haven't been paid sufficient attention to: The theoretical research related to network moral standards obviously lags; the moral standards are largely replaced by the technology ones; people unconsciously promote informationization of the tax management on the basis of the network equipment morals and they tend to take it for granted that the network, microcomputer, technology and other factors beyond men themselves may transmit men's will automatically. These two contradictory aspects bring forward more requirements for the tax management informationization in our country and form a stern challenge for it. There fore, the effect of ethics morals is in great need for they can bring their functions into play. Otherwise, the overall potency of informationizaion in tax management would be weakened, which would then interfere with the entire taxation affairs in our country. The informationization ethics has already aroused professional interest, but researches on this aspect are actually like gold dust. The author attempts to employ the management ethics as well as the achievements on information ethics research both at home and abroad to do a research on the ethic orientation in the informationization of the tax management so that the tax enterprise can develop scientifically and soundly.The whole text is divided into three parts altogether. The first part mainly elaborated the informationization of tax management and relevant theories about information ethics. The informationization of tax management is an inexorable trend according to the requirements of the society. The informationization of tax management in our country at present is led by the government and it has experienced four stages of seed, start, steady development, and comprehensive promotion—just as the Nolan model indicates. The information society is the social soil where the information ethic problems multiply, and information ethics is a sum total of behavior standards and ethics relations between men and men, men and society in the process of information exploitation, transmission, use and management. The second part explored the ethic problems and the causes for them in tax management informationization of our country. Now, the problems such as "unfairness", "being not coordinated"; "the information gap", "being not transparent" exist in informationization advancement of tax management, and these problems have become gradually diverse from sole, unitary from segmental, complex from simple with the development of informationization. The causes for those problems are various, but the primary one is the benefit actuation of the government, the tax department and the technical authority themselves. The third part put forward some constructive counter measures to those information ethic problems. The principles of ideology guiding, fairness, equality, and efficiency should be persisted to solve those problems so that the informationization of tax management can advance scientifically and soundly. The paper also mapped out the steps on ethic promotion in the process of informationization of tax management and focused on how to build an ethic system involving ethic principles, moralism , and moral standards.The present paper investigated the ethics orientation in the tax department informationization .Compared with other information ethics research, this paper is kind of unique and of innovation. First, it is a study on information ethic in the tax system domain rather than a general information ethic research, thus the paper bears the professional ethic characteristic. Next, there's few research at home on information ethic in the tax domain at present. Then, information ethic orientation carries a kind of political color because the tax department is a national administrative department and it exercises the functions and power on behalf of the country. Finally, this paper creatively proposes a model just like Nolan to predict the trend of information ethic in tax department.