Study On Performance Evaluation And Improvement Of International Tax Administration In Gansu Province:Based On Data From Year 2014 To 2018

This paper is about performance evaluation in the field of international tax administration in Gansu Tax Service of the State Taxation Administration.International tax management is closely related to the safety of one country's taxation sovereignty.And the higher one place or country in its international taxation management level,the better of its economic management level,as well as the superior ability of one country's maintemance of tax base.Thus it is practical and necessary to study and analyse the performance evaluation and improvement suggestions of international tax management.Since the State Taxation Administration has implemented the performance management in 2014,there has been lots of research thesis related to the performance management in various tax service offices,especially the performance management in a whole tax service office.Research about one special professional area in tax service offices of different levels is comparatively rear to see.This paper has focused on the department of international tax administration and has made a useful try on the field of government performance management,especially in the taxation administration system.The paper analyses the present situation of the performance evaluation in the department of international tax management in Gansu Province Tax Service.Various research approaches such as literature research,research questionnaire,and comparing approach have been adopted.Based on the government performance management theory,government process reengineering theory and the overall governance theory,this paper analyses the taxation administration,performance management in tax service system,and suggestions about improving international taxation management.With a summary of the performance evaluation indicators system,evaluation results and the trend of change from 2014 to 2018 in the department of international tax administration,together with an analysis of a questionnaire,this paper points out the disadvantages and problems about the present performance management.By learning good practices from both foreign and national tax service offices about international tax management,it puts out several suggestions on how to enhance the management of international tax administration in Gansu Province.There are generally five main parts in this paper.Firstly,it brings out several theories such as government performance management,government process reengineering theory related to improving international tax administration.Secondly,it lays out the basic information and indicators of performance evaluation of international tax management in Gansu Province.Thirdly,with the help of the practical performance evaluation results and the analysis of a questionnaire,it points out there are still many problems existing in the areas of performance culture,evaluation indicators setting,evaluation results application,performance incentive system,practical working modes and staff's working abilities.Fourthly,this paper summarizes advanced practices from both foreign and national international tax management departments.In Australia,America and Canada,flat management and specialization of work assignment are commonly implemented.Japan and South Korea pay great attention on the international management institutions,human resources and educational training.Domestically,Hubei Province has established proper international performance evaluation indicator system to motivate every employee.Jiangsu Province takes a leading positon in the professional group work mode related to international tax management.Qingdao has accumulated experiences about level-to-level administration.Fifthly,this paper brings out three kinds of improvement schemes.One is to improve performance evaluation process,including strengthening of the awareness,optimization of evaluation indicators and better utilization of evaluation results.Another scheme is to establish international tax administration group in the provincial level and to set horizontal organization.The third method is to improve the staffs' work capacity by professional training and new work methods.Finally,there are still some inadequacies in this paper,for example,the theoretical analysis are not deep enough and the study scope is not wide enough,especially discussions and implementation about the third party evaluation,and utilization about public value-based government performance governance is also a short board and waiting to be further studied in the future.