Study Of Municipal Tax Organization Performance Appraisal System

With the implemention of further governmental reforms in China, the tax organizations are experiencing the evolution of the functional authority transiformation .In this reform, the public services and the modernized administration is the key and highlight. Introducing the theories of performance management, optimizing the efficiency of the tax administration, reducing the cost of the tax collection and administration, increasing the efficiency of performance, effectively serving the taxpayers are both essential to the tax administration and the public services in the new era.Based on the study and establishment of the performance measures system of the tax organizations at the municipal level, this thesis analyses the current state of the performance measures at the municipal level, the problems and causes, and identifies the constraints of the tax organizations' performance measures at present. Consequently, the paper establishes the framework of performance measures of the tax organizations at the municipal level by using the performance evaluation experience of the America tax organizations as well as the principle of the performance evaluation and technologies including the Key Performance Indicator (KPI); Management by Objectives (MBO); Balanced Scorecard (BSC).This thesis initially combines the prevailing KPI technology in business management with MBO technology, and then puts them into the practice of performance assessment in the tax orgnizations at the municipal level. With KPI technology, the quantitated parts of the assessment in tax orgnizations in the municipal level can be refined by the indicator (KPI), establish a series of sorted indexes which are sorted out, categorized, depicted and valued; Using the principle of the MBO, the thesis conducts the post analysis, illustrates all kinds of responsibilities, and evaluates their duties, classifies the effect of those parts that cannot be quantitated. According to the fact of current tax organizations at the municipal level, the tax operation system, the categorization of the measures and quantitated portfolio of the performance measures are illusitrated and proved with the over 20 tables and figures in the paper.The thesis is characterized by diverse performance measures, clear classifications of the evaluation and feasible plan, which are suitable to the most national taxation bureaus at the municipal level in China. I hope that this research can lead and promote the actual operation in this field.