Study Of Tax Administration Performance Evaluation System

As people's dissatisfaction to the current situation of the public administration, a movement for innovation of public administration, which are also the fruits of development of Neo-Classical Economy Theory and information technology, have been broken out since the late 70's of 20^th century. This movement was known as the Neo-Public administration in economy theory, advocating in increasing the government achievements through the market and personal managerial experience.The Neo-Public administration characterized by the orientation of the market, result and customer, advocates that the market competition should be introduced into public administration for the break of monopoly in public goods and service. This administration emphasizes the results instead of the only focus on process of administration and the evaluation government's achievement, and it treats the public as customer and takes their satisfaction as criteria of evaluation.Tax bureau, which is one of the public administration, innovated its administration as consequence of the new situation, new environment and new mission. Since 80's in last century, the Tax bureau has achieved as scientific administration based on target management and work post responsibility estimation. In 1990s, the rank management, energy management and ISO9000 QC System have been introduced in the administration of tax bureau, and the tax collection management reformed by computer systems in 1994, which structured by the separation of the tax collection, management and checking. In the recent years, the concentration of the data from levying and managing the software, value-added tax anti-counterfeit tax and accusing of software foundations such as the system, export tax rebate administrative system etc. have enhanced the administration in law examining, quality control, responsibility investigation, controlling analyzing, examining and assessing etc. Though these achievements have enchanted the administration somewhat, the present administration can match the new situations, and therefore how to design the better performance appraisal system ensuring the tax authority is still worthy for further probing into.In this thesis, we try to modify a evaluation system for the improvement of administration in tax quality and efficiency through the introduction of target administration, key score and Balanced Scorecard into the evaluation of the tax administration considering requirement of the tax administration and administration models. This thesis consists of 3 parts:1.Review on the evaluation of the tax administration: theories on the tax administration, concept of the evaluation of the tax administration and the background of the application of these theories and concept are reviewed in this part. Usually, the tax administration can separated as administration and application according to the information state, and then the different evaluation criteria can be achieved. In thesis, the evaluation of the tax administration will be limited in the tax law application, and this scope will be smaller than evaluation on the supervision on tax administration and law application of tax collection.2.Analysis on the evaluation on the present tax administration and the application technology: In this part, the development of the evaluation method, technique of evaluation and current evaluation on the tax administration in our country, and what factors have affected the evaluation of above points are reviewed, and the main problems in this evaluation are discussed.3.Design the evaluation of the tax administration. Based on the analysis of the above 2 parts, we introduce the target administration into the score evaluation of the in the administration, a evaluation system fitting administration achieved thorough the analysis on the target and goal of the administration. The BSC have been introduce into the evaluation of application administration, and the finance, tax payer, intra-process, learning and development are also consider into this evaluation systems, and such evaluation system based on the BSC can be achieved by this method.