Research On Coordination Of Taxpayer Service And Tax Enforcement Under New Technologies

With the rapid development of digital economy and Internet technology,the previously seemingly opposite taxation services and taxation enforcement have the possibility of synergistic development under new technologies.The new public management theory provides theoretical support for the coordinated development of taxation services and tax enforcement,and the coordinated development of the two also brings a realistic impact on tax compliance and tax costs.On the technological path,technologies that promote the coordinated development of taxation services and tax enforcement include integrated systems,big data,and blockchain.The integrated system can simplify taxpayers ’declarations and monitor tax sources through the data filled in by taxpayers;big data can use taxpayers’ data to provide precise taxation services and tax source monitoring;blockchain technology can provide taxpayers with procedural services and guarantees Taxpayers ’rights.The problems in the coordinated development of taxation services and tax enforcement in my country are mainly divided into four areas: imperfect legal and regulatory systems;defects in the application of new technologies;unsmooth data sharing channels between departments;Lack of professional talents and other aspects.This paper puts forward the following suggestions:improve the relevant legislation and administrative guidance;improve the application of new technologies;open up data sharing channels between departments;cultivate compound professional talents.