Research On Motivation Of K County Tax Grassroots Civil Servants Under The Background Of Digital Personnel

Taxation is the main source of fiscal revenue for a country.Tax authorities at all levels are responsible for ensuring the development of the local economy and maintaining basic social stability,which also means that it has higher requirements for the comprehensive literacy of the civil servants,especially for the grassroots civil servants on the front line of taxation.They are the main body responsible for the implementation of national tax policies,and they are also the main direct service force for taxpayers to solve tax problems.Since the deepening of state institutional reform and the merger of state and local taxes in 2018,many problems have emerged in the process of integration of the two departments.Some of these contradictions are directly related to the personal interests of tax cadres.With the increase of business volume and work difficulty brought by institutional merger,the pressure of tax cadres is gradually increasing.The original incentive methods of civil servants are no longer enough to stimulate the enthusiasm of cadres,and it is easy to cause job burnout.It can be seen that while comprehensively improving the level of public management of the tax system,it is extremely urgent to awaken the enthusiasm of tax frontline civil servants.Improving the tax incentive mechanism at the grassroots level has become a major issue that needs to be solved urgently.The research theories used in this article are the two classic Western incentive theories: hierarchical theory of needs and two factor theory.Take the K County Taxation Bureau of the grassroots tax authority as an example,analyze from the perspectives of job department division and personnel structure,and conduct research on the incentive status of grassroots frontline civil servants and the incentive methods adopted by the taxation bureau.The results show that there are many loopholes in the incentive system currently adopted by the tax bureau of K County,and the health factors and incentive factors are insufficient,which leads to the incentive effect of the bureau on its front-line tax cadres did not reach the expected level.This article focuses on the individuality of the incentive mechanism of the frontline civil servants of the K County Taxation Bureau,and expands to speculate on the common problems existing in the grassroots civil servants of the entire tax system.Mainly combined with two factor theory,propose solutions from two aspects: health care factors and incentive factors,and propose corresponding improvement measures in terms of personnel structure,civil servants’ vacation rights,working environment,performance appraisal,career planning,etc.It is hoped that through this research,the incentive mechanism for grassroots tax civil servants will be further improved and improved,to create a sense of professional pride,belonging and happiness,maintain the stability of the grassroots public servants,promote the effective supply of public services,and maintain the rapid and stable development of the social economy.