Research On Construction Of Tax Law Officer System In The Context Of Governing Tax By Law

Governing tax by law is an important part of the modernization of national governance,and the construction of Tax law officer system provides a strong guarantee for promoting it.Based on the institution change theory,this paper concludes that the construction of Tax law officer system should include four aspects.By comparing the four aspects that should be included with the current performance of the system in the county tax bureau,a general manifestation is obtained.Take the A County Tax Bureau as an example,I found a series of problems through the analysis of the present situation.Then the reasons behind the problems are explored from three aspects: institutional arrangements,institutional environment and system implementation.In view of these reasons,and drawing lessons from the management experience of the United States and Japan,this paper attempts to use the theory of institutional change to analyze the path of the construction of Tax law officer system,and puts forward some countermeasures and suggestions.These measures may not be operable in a short time,but they are based on the institution change theory and have considerable reference value.The construction of tax law officer system studied in this paper is not much discussed academically,so it can open up a new research field for the development in our country.In the process of research,the data collected at the grass-roots level are practical and authentic,which can show the gap between the system level and the actual situation,and provide a perspective for future system modification.