Tax Expenditure Performance Evaluation Study

The government performance examination of tax expenditure is the most forceful mechanism to implement measuring, inspecting, examining, fulfilling and supervising government public finance commissioned responsibility. By the earnest summary of the experience in the western countries and the tax expenditure performance examination system suit for our country will intensify the public mandatory responsibility as well as the financial transparency in the government, will improve and elevate the efficiency of tax expenditure performance examination, and will also promote the building of the taxation amid the pubic service and management government. Besides, they can make great theoretic and practical sense in item mentioned above.Taking output and result as the direction, the paper probes at first into the reason of low performance of public department and the meaning of implementing performance examination, and constructing a model of examining tax expenditure performance based on strategic and result direction. At the same time, by comparing with and analyzing western countries performance examination system, the paper brings forward a principal thought in terms of building our country's tax expenditure performance examination system agreeing with the situation and government taxation administrative capacity.The first chapter, the significance of constructing tax expenditure performance examination system. With the research of the tax expenditure's present condition, I discuss that it is necessary and possible to construct tax expenditure performance examination system.The second chapter, the technical foundation of tax expenditure performance examination system. By the deep-going investigation of the tax expenditure performance examination, the paper advances the standard of it definitely, which based on the strategy-orientation and outcome-orientation model.The third chapter, the compare and study of the tax expenditure performance examination system in the western countries. The compare and study mainly lie in the system in American and Australia both of which are reprehensive.The forth chapter, the construction of our country's tax expenditure performance examination system. Tax expenditure performance examination system was deeply analyzed, so that let us know more about it, and improve the tax expenditure performance examination system's construction.