Study Of The Human Capital Of Our Local Tax System

Along with arrival of the era of knowledge-driven economy, carrier of theknowledge--person will become impetus of social development. Humancapital has played an important role in economic development for a country, growth for an enterprise, function implementation for a department. In recent years, tax revenues have been increasing quickly; moreover, increment becomes much bigger and bigger. Of course, the increase of tax revenues is closely related to economic development and the broadening of tax basis, but in the view of our country, key factors of increase of tax revenues are the improvement of tax staffs' quality and enhancement of levy and management. The essay adopted qualitative analysis and quantitative analysis, starting from basic theory of human capital, analyzed emphatically the characteristics of human capital of public departments especially taxation departments, then employed the method of education fixed number of year and model of Jeong to calculate stock of human capital, investment of human capital and effective using coefficient of human capital compared with Shanghai across provinces of China. Based on this, the article proved the correlation between human capital of local taxation system and revenues per tax staff: using Ordinary Least Square for cross section data, from the whole country point, tested the correlation between human capital of local taxation system and revenues per tax staff; using entity fixed effects model for panel data, stressed emphatically the differences across provinces of the correlation between human capital of local taxation system and revenues per tax staff. Finally, we got the result that "the higher the level of human capital, the higher the revenues per tax staff.