| As the backbone of the reform of tax collection and management,The phenomenon of job burnout of civil servants in grassroots tax departments is not only detrimental to their physical and mental health,but also affects their work motivation and efficiency,as well as the level of tax services and tax enforcement in taxation departments.All this will negatively affect the modernization of taxation.This paper takes civil servants in the grassroots taxation department of L City as the research object,uses literature research method,questionnaire survey method,interview method and other research methods to research the burnout of civil servants in the grassroots taxation department of L City in the context of the institutional reform of the taxation department,and proposes countermeasures to improve the burnout of grassroots taxation civil servants.This paper firstly collects,summarizes and refines the research results on burnout at home and abroad at this phase,presents the core concepts of grassroots taxation departments,civil servants and burnout,and explains the theory of human-job matching,two-factor theory and three-dimensional theory of burnout.Secondly,the research focuses on civil servants in the grassroots taxation department of L City,an interview outline has been designed and 10 civil servants in the grassroots taxation department of the city have been interviewed.240 questionnaires have been distributed and 236 valid questionnaires have been collected on the basis of the MBI scale.After the data were collected and organized,SPSS software was employed to conduct reliability analysis,descriptive statistical analysis,and variance analysis under demographic variables to analyze the causes of burnout at three dimensions: personal,organizational,and social,with respect to work reality.The reasons at the personal level are insufficient work and learning capacity,inadequate self-adjustment and over-expectation.The reasons at the organizational level are unreasonable resource allocation,imperfect salary system,narrow promotion career path,unscientific assessment and evaluation system,and so on.The social aspect is due to the excessive expectations and lack of support from society for the civil servants group.Finally,suggestions for countermeasures to alleviate and improve civil servants’ burnout are proposed at three levels: individual,organizational,and social.Suggestions include strengthening ideals and beliefs,establishing a correct professional outlook,enhancing one’s self-learning,learning self-adjustment,optimizing resource allocation,improving incentive mechanisms and assessment mechanisms,reinforcing cadre construction,appointing and selecting cadres flexibly,intensifying social support,emphasizing public opinion publicity and guidance,and expanding the ways of mental health care for civil servants.It is hoped that targeted countermeasure suggestions will help civil servants in grassroots taxation departments maintain sound physical and mental health and decrease the level of job burnout,thereby improving government service functions,increasing government credibility,and promoting scientific governance in the country. |
