Research On Incentives For Young Civil Servants In N City Taxation System

Young civil servants,as an essential part of public tax authority,are playing an indispensable role in performance of tax functions and improvement of management services.Since the merger of the state and local taxation system in 2018,the grassroots tax bureaus have been facing a lot of challenges in restructuring and work distribution.The young generation at primary level tend to take on more work,facing dual pressures coming from work and life.In the meantime,as they are the backbone of taxation development,It is urgent to optimize the incentives of young civil servants in the tax system to stimulate their work enthusiasm,improve the administrative efficiency of the tax department and promote the healthy development of the tax industry.Guided by theoretical methods such as Herzberg’s two-factor theory,Porter’s and Lawler’s comprehensive incentive theory and combined with the background of structural reform of national and local tax institutions and new paralleling system of positions and ranks,this paper will take the tax system of City N as an example,draft a questionnaire,and conduct semi-structured interviews with employees of a county(district)tax bureau to develop a better understanding of the current situation about motivation policies from the aspects of salary,promotion,training,rewards and punishments.Based on this,we could pinpoint the problems and shortcomings and have an in-depth analysis on the current motivation polices for young civil servants in tax system.Based on research,the main problems within the motivation policies for young civil servants include limitation and lack of fairness in promotion,inconsistent assessment mechanism,unobjective assessment results,uncoordinated reward and punishment mechanism,imperfect education and training system,lagging organizational culture,and unreasonable compensation system.Unsatisfactory results of original motivation policies,lack of innovation in the incentive mechanism,imperfect assessment system,and objective challenges young civil servants face and their own lax state are the main reasons which lead to serious problems in motivation system.In this regard,this article proposes feasible measures to improve the motivation mechanism from seven aspects,including professional performance and improve welfare policies,fair and effective assessment process,the construction of career development system,and professional ethics education,so as to stimulate the enthusiasm of young tax officials and improve the administration and efficiency of the tax department,and promote the healthy development of taxation.