A Study In Performance Management Of Grass-roots Tax Departments

As the core of human resource management, Performance management playsa key role in improving the level of organization and management, and the incentivemechanism as well, to achieve organizational strategic goals. Being the country’smajor law enforcement agencies, Tax authorities are implementing a strategy for theconstruction of modern tax organization toward realizing public service and moderntax management. How to strengthen performance management to enhanceorganizational and individual performance has become an important subject for taxauthorities. This article aims to build a new performance management systemdesigned for the most of grass-roots tax departments, providing them reference of taxmanagement and reform. In this paper, the development and reform of performancemanagement is first learned from domestic and foreign tax authorities, then the basictheories and the main methods of performance management are introduced. Thepaper takes the state tax authority of Z City as an example, by studying theorganization, personnel structure, and the evolution of performance management ofthis agency, and by the use of questionnaires and interviews, analyzing themanagement issues exist to make a performance evaluation Index System with somedifferent levels in grass-roots tax departments. The paper also gives a completeperformance management solution covering performance plan, performanceimplementation, performance evaluation, performance feedback and performanceimprovement etc. Meanwhile, the paper recommends grass-roots tax departments onthe design of performance management information system and the application ofperformance results to improve and enrich their performance management. TheIndex System and the performance management solution are for majority ofmunicipalities and districts, which enrich the basic theory of performancemanagement of grass-roots tax departments and may guide state tax authorities inpractice of changes in functions and provide some thoughts and methods inperformance-based management.