A Study On The Law Enforcement Behavior Of Grassroots Tax Law Enforcement Personnel

"Service oriented government" is an important academic concept that not only deeply reflects the macro framework of Chinese social governance,but also gradually becomes an important topic of discussion in the academic community today.Its emergence not only profoundly changes the way government governance is conducted,but also has a significant impact on every citizen’s participation in administrative space.Compared with the previous"management oriented government","service oriented government" pays more attention to people oriented,and is also a change that the government must make to adapt to the increasingly complex and uncertain governance environment.As the end of public policy implementation,street bureaucrats’ administrative ability and policy implementation effectiveness are important factors that affect whether policies are fully implemented.In different administrative fields,the different behavioral choices made by street bureaucrats are also affected by multiple factors.In the context of the construction of a "service-oriented government",street bureaucrats are inevitably influenced by it in their specific administration,gradually transitioning from the role of "management" to the essence of "service".The research object of this topic is the law enforcement behavior of grassroots tax law enforcement personnel,who belong to the typical "street bureaucrats" defined by Lipsky.By using case analysis method to describe and analyze the frontline tax law enforcement cases at the grassroots level in T County,and using interview method to analyze the current situation,existing problems,and causes of the law enforcement behavior of grassroots tax law enforcement personnel through the analysis framework of "field context-governance toolsaction strategies-behavior models".Corresponding suggestions were put forward from four perspectives:the drawbacks of the organizational system,performance evaluation,bureaucratic responsibility awareness,and the degree of cooperation with service recipients.These suggestions mainly include optimizing the organizational structure of street bureaucrats,standardizing performance evaluation,strengthening their personal professional identity,and improving service recipient compliance,in order to have a clearer understanding of the behavior of street bureaucrats and better explore their behavior choices and how they affect government governance.In order to better meet the development goals of the government and the needs of society,and contribute to a more comprehensive enrichment and deepening of research on the behavior of street bureaucrats.