Research On The Motivation Of Grassroots Civil Servants In J City Tax Bureau

The reform of State Tax and Local Tax Collection Administration System has promoted the profound changes of tax system organization,tax service,tax collection and management.It has also brought new research topics to the construction of tax team at the same time.Facing the current situation and the new tasks of tax work after the integration of state taxation and local taxation administration,grass-roots civil servants of tax system at the front line are undertaking heavier work tasks and bearing more work pressure.Among grassroots civil servants,burnout occurs to different degrees,which directly affects the efficiency of work and the image of the Ministry.Therefore,strengthening the incentive management of grass-roots civil servants in taxation system has become the urgent need for the building of taxation team.On the basis of the results on motivation for civil servants in China and other foreign countries,this article focuses on the current situation of motivation for grassroots civil servants of J city tax bureau,Analyze and discuss the problems and reasons of grassroots civil servant incentive in J city tax bureau.From the perspective of ERG incentive theory,describe and analyze the influencing factors of incentives for grassroots civil servants in J city tax bureau.Also,we construct an incentive model for grassroots civil servants in the tax system that meets the needs of the three levels of ERG theory.In the paper,we will focus on the three dimensions of ERG theory: basic survival needs,mutual relationship needs and growth needs.Surveys and interviews were applied to obtain the satisfaction of grassroots civil servants in taxation bureau in J city with respect to the incentives and motivation.SPSS statistical software was used to analyze and process the data.First,the reliability of the data and the validity of the questionnaire were verified by the reliability test and validity test.Secondly,the scores of satisfactions were analyzed by descriptive analysis and the differences between the satisfaction of different groups were analyzed by independent-sample t-test and ANOVA analysis.Lastly,the factor prediction model which influences the job satisfaction of grassroots civil servants in the taxation bureau was obtained by linear regression analysis.The following conclusions are drawn through the comprehensive analysis.First,the grassroots civil servants in taxation system are generally not high on the degree of satisfaction with motivation.Among the influencing factors of interrelationship motivation,except for the performance appraisal factor,the degree of satisfaction with other indicators is high.However,the degree of satisfaction with the motivation influencing factors indicators of survival needs and growth needs is average,especially the degree of satisfaction with job promotion,decision-making participation,education and training is poor.Secondly,the characteristics of different groups have different variability.Men are more satisfied with growth needs than women.Furthermore,we found out that married people have a stronger desire for survival needs,interrelationship needs,and growth needs.The degree of satisfaction of survival needs,interrelationship needs,and growth needs,and the overall degree of satisfaction are different for different ages and different working years.Lastly,the regression analysis shows that the degree of satisfaction of survival needs,interrelationship needs,and growth needs produce positive influences on the overall evaluation significantly.Further,the issues of grassroots civil servants’ motivation system in the taxation bureau in J city were discussed.In this regard,the optimization plan is formulated from seven aspects of salary and welfare,position and rank,Decision-making participation,education and training,and safeguard measures are provided to ensure the effective implementation of the plan.