Research On The Construction And Application Of Performance Appraisal Index System Of Grass-roots Tax Department

At this stage,the development of the wave of government function transformation is in full swing,which makes the research on performance evaluation of government departments increasingly becoming the focus of the academic circle,because it directly affects the quality and efficiency of government departments and the level of public services.The tax system is an important government department closely related to all walks of life in the society,and its exploration of performance appraisal has always been the focus of attention.effectiveness.However,with the increasing complexity of national and local tax reforms and social and economic development,some problems in the performance appraisal index system of grass-roots tax departments have become increasingly prominent.Based on this,this paper attempts to introduce a revised scorecard model,from both internal and external perspectives.The two perspectives build a scientific evaluation system that meets practical requirements and makes up for the shortcomings of the original system,and strives to solve the problems of too single evaluation subject and poor balance of index settings in the existing index system.On the basis of systematically sorting out relevant research results at home and abroad,this paper deeply analyzes the performance evaluation practice of grass-roots tax departments at this stage.Combining the relevant research results of domestic and foreign scholars and various core indicators that have been widely used in practice,a performance evaluation indicator system for grass-roots tax departments based on the revised balanced scorecard model is constructed.The indicator system consists of three sub-indices,which is divided into five dimensions: administrative effectiveness,taxpayers and payers,internal business,financial costs,and learning and growth.On this basis,the screening and weight calculation of the constructed index system are completed by comprehensive use of questionnaire survey method,membership degree analysis,and analytic hierarchy process.Finally,according to the relevant data obtained from the N city D district tax bureau in 2021,the application demonstration based on the performance appraisal index system constructed by this research was carried out,and targeted improvement strategies were put forward.