Research On Strategies Of Discretionary Power In Taxation

Tax discretionary power is a kind of power that the law entrusts tax officials to make decisions on camera under certain circumstances.The legal and effective usage of this "public power" can not only promote the improvement of tax administration efficiency,make tax actively serve the overall situation of national economic development,but also fully mobilize the work initiative of grass-roots personnel,clarify the subordination relationship of central and local leaders under the bureaucratic system,and ensure the smooth political order.However,as the owner of the core power of discretion,street-level bureaucrats’ exercise of power in practice is susceptible to many factors,among which executive pressure and incentive degree are the most obvious.At this time,based on the dual motivation of reducing the burden on themselves and obtaining incentives,tax officials often choose the exercise strategy that is most in line with their own interests,which leads to passive exercise,passive exercise,symbolic exercise and other disguised exercise of power.In this way,it not only damages the legitimate rights and interests of taxpayers,but also affects the effective implementation of national policies and superior work,and also poses a great threat to "tax administration by law" and the reform of administrative system.In view of this,under the background of promoting "tax administration according to law" and the reform of tax collection and management system,it is of great theoretical and practical significance to carry out the research on the exercise strategy of discretionary power of grass-roots tax personnel and its influencing factors for improving grass-roots tax administration.This paper takes the exercise of discretion strategy as the core and the street-level bureaucracy theory as the foundation.On the one hand,from the theoretical point of view,it systematically sorts out the relevant research results at home and abroad,and expounds the applicability of the theory in China in detail.On this basis,focusing on the two influential factors of discretionary power,incentive degree and executive pressure,different exercise strategies of tax officials in County A under different combination of factors are analyzed to build a theoretical analysis framework.On the other hand,from the perspective of practice,combined with typical cases,further analyze the concrete performance of A county tax staff in the actual work of active exercise of power,symbolic exercise of power,passive exercise of power,negative exercise of power,and summed up the general law behind these performance.Through the analysis of the causes and the deep digging of the institutional and mechanism problems behind the performance of exercising power,the author puts forward the countermeasures and suggestions for improvement,in order to provide a strong reference for promoting the normative exercise of power by street bureaucrats and the performance of their duties in accordance with the law,and a useful reference for the reform of the national administrative system.