The Study Of Influencial Factors Of The Professional Ethics Level Of Tax Officials

Tax officals are a special group of civil servants.They have more administrative power and undertake more service functions.In recent years,the anomie of professional ethics of Tax officals has been exposed from time to time,which not only reduces the credibility of the Taxtion Administrations,but also affects the social sense of trust in the government.Therefore,how to find out factors that affect the professional ethics level of Tax officials,make the Taxtion Administrations more oriented to carry out the construction of professional ethics,is an urgent problem to be solved.Firstly,this research systematically reviews the relevant domestic and foreign researchs of civil servants’ professional ethics.The relevant concepts of Tax officals,professional ethics and administrative responsibility are defined,the theoretical knowledge of "responsible administrative personnel",public value creation and public ethics are expounded.It constructs the theoretical model of the influencing factors of the level of professional ethics of Tax officals.In the research methods,in addition to literature research,a full-scale questionnaire investigation had also been conducted on the Tax officals under the Taxtion Administration in city C.On this basis,we carry out data analysis and empirical research by means of statistical analysis.According to the research:(1)the professional ethics level of Tax officals is mainly affected by four factors:governance of value conflict,internal control,external control and ethical environment.Among them,the governance of value conflict has the largest influence weight,its and internal control’s influence are significantly higher than that of external control.When the ethical environment the joint action of the other three influencial factors,the influence is not significant.(2)In terms of various influencial factors,the best is internal control,but the scores of various factors in this dimension are quite different,and the Tax officals especially lack the mastery of ethical decision-making skills;The second is governance of value conflict,the Taxtion Administrations lack public participation procedures and pay insufficient attention to the value demands of middle-aged Tax officals;External control is worst,the implementation of all means is not recognized.Finally,this research puts forward some suggestions to promote the professional ethics level of Tax officals from the perspective of various influencial factors.The governance of value conflict includes determining the administrative objectives with substantive value,obtaining reasonable public support for administrative objectives,and improving the ability of operation and management;Internal control factors include the establishment of a multi-level and multi-method ethical cultivation system including the morality of authority,assoication and principles;The external control means are to improve the professional ethics system,optimize the personal performance appraisal system,establish an ethics committee,optimize the professional ethics management mode and.