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The Study On The Tax Service Performance Evaluation In Our County

Posted on:2015-02-20Degree:MasterType:Thesis
Country:ChinaCandidate:J J CuiFull Text:PDF
GTID:2269330428457579Subject:Tax
Abstract/Summary:PDF Full Text Request
With the rise of new public management theory, the opinion of customerorientation has been emphased in many countries,and they gradually put the emphasison customer satisfaction instead of the efficiency. The tax authorities in our countryare also trying to improve their tax service level in order to adapt the trend of thetimes.The idea of tax service has developed through three phases,namely thebud;start;the development.The tax authorities have done a lot of work in order toimprove and optimize the tax services,which has made significant progress and hasset a good new image of the tax authorities in society. But there are still someproblems in our country’s tax service work at the present stage.For example, thesystem of the tax service performance evaluation has not been established, whichlimits the level of tax service.This article analyzed the situation of the tax serviceperformance evaluation, and designed a set of tax service performance evaluationsystem on the basis of the combination of the balanced scorecard and performanceprism methods, which can provide certain reference for the tax authorities.This article used the methods of literature reading, comparative analysis andexample analysis. Firstly, I understanded the current situation and the existingproblems of the tax service performance evaluation of the tax authority in our countrythrough a lot of reading literature, besides I analyzed the causes of the problems;Secondly,I found out the good aspect of the foreign tax service performanceevaluation through the comparison of domestic and foreign tax service performanceevaluation,which can provide experience for the improvement of the tax serviceperformance evaluation model; Finally, I designed the system of our country’s taxservice performance evaluation on the basis of the balanced scorecard andperformance prism methods.In this paper, the main results are were as follows: The development of ourcountry’s tax service performance evaluation is relatively backward at present,on theone hand, tax service performance evaluation system has not been formed,on the other hand, the existing tax service performance evaluation indexes is designedunreasonablely, for example,the index is designed without following the principle ofspecific, comprehensive and measurable. By comparing the domestic and foreign taxservice performance evaluation, I find that there is a certain gap between home andabroad in the construction of tax service performance evaluation in our country’s taxauthorities and the index.in order to improve tax service level of our country’s taxauthorities, the tax authorities need to improve the performance evaluation index, theconstruction of performance evaluation system to perfect the tax service performanceevaluation.Besides,in the process of tax service performance evaluation,we also needto grasp the the matters which needs attention, therefore, we can organize andimplement the tax service performance evaluation and improve the quality of the taxservice in our country’s authorities.This article’s main research conclusion is to design the tax service performanceevaluation system in our country based on the methods of the balanced scorecard andperformance prism from the evaluation target, evaluation subject, evaluation object,and assessment results four aspects.And in the process of tax service performanceevaluation organization we need grasp the attentions of the performanceevaluation,which ensures the tax service performance evaluation to establish smoothlyfollowing the designed goal.
Keywords/Search Tags:tax service, performance evaluation, index system
PDF Full Text Request
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