On The Administrative Nonfeasance Of The Local Tax Department

Administrative nonfeasance of the tax department means the tax authorities and its staffs have a legal obligation as required but there is an nonfeasance in procedure of illegal executive acts, thereby which infract the rights and interests of citizens, legal persons and other organizations, or national legitimate.Revenue plays a crucial role in the country's economic development as a major national macro-control means. Therefore, of the local tax department bearing the specific charge of the state's tax functions must rectify its administrative norms and acts of nonfeasance. Currently the major reasons of nonfeasance are that the relevant laws and regulations is not clearly, the relationship between the local tax department and the government is not fluent, the enforcement efforts of the tax department is not in place and the local tax department for the supervision mechanism is not sound and so on. In light of such circumstances, the paper propose that the tax department should take the economic,administrative and legal responsibilities from the clearly nonfeasance consequences of the tax department at the angle of responsibility. The focus on regulating the nonfeasance is improving the mechanisms of tax legislation, raveling the relationship between tax departments and the government, strengthening the enforcement of tax laws and consummating the supervision mechanism.