公共治理视角下税务行政危机管理研究

发布时间：2019-04-29 20:25

【摘要】：税务部门是国家重要的经济管理部门,面对着广大纳税人,社会关注度高,影响范围大。在当前社会矛盾、公共危机多发的情况下,税务部门同样要面对因税务行政行为引发的危机,税务行政危机的发生会影响到税务部门正常的税收管理秩序,并对税务部门的公信力和外部形象造成严重威胁。因此,税务部门加强行政危机管理,对于成功避免和驾驭各种风险和危机,保障正常的税收工作秩序,营造和谐征纳关系,促进服务型税务机关建设具有重要的现实意义。本文对税务行政危机的概念进行了界定,分析了引发税务行政危机的主要原因,即税收执法的不当与不公、纳税服务的不周与不优。在分析当前国内税务行政危机管理研究成果的基础上,提出开展税务行政危机管理不应该就危机论危机,而应该把重点放在预防和遏制危机上,同时税务机关不仅要强化执法风险意识,规范税收执法行为,也要不断改进和优化纳税服务,提高纳税人的满意度。公共治理理论是公共管理研究领域的新兴理论,它强调治理的多主体性,支持被管理者与第三方参与治理。本文将公共治理理论导入税务行政危机管理中,对在税法执法、纳税服务中如何充分发挥税务机关、纳税人以及第三方组织各自的作用,从而有效地防止和遏制税务行政危机的发生进行了阐述。研究内容主要包括三个部分,第一部分是对税务行政危机进行定义,分析其产生的原因和根源。第二部分是对公共治理理论的介绍,阐释了公共治理理论与税务行政危机管理的关联性。第三部分是基于公共治理视角,从税收执法和优化纳税服务两个方面对税务行政危机管理进行研究,提出具体的思路和措施。
[Abstract]:The tax department is an important economic and administrative department of the country, facing the taxpayer, the society pays high attention to it and has a wide range of influence. Under the current social contradictions and the frequent occurrence of public crises, the tax authorities also have to face the crisis caused by tax administrative actions. The occurrence of the tax administrative crisis will affect the normal tax administration order of the tax departments. It also poses a serious threat to the credibility and external image of the tax department. Therefore, the strengthening of administrative crisis management by tax departments is of great practical significance for successfully avoiding and managing all kinds of risks and crises, ensuring normal tax work order, building harmonious collection-payment relationship, and promoting the construction of service-oriented tax authorities. This paper defines the concept of tax administrative crisis, and analyzes the main causes of tax administrative crisis, that is, improper and unfair tax enforcement, inadequate and poor tax service. On the basis of analyzing the research results of current domestic tax administration crisis management, it is pointed out that the development of tax administration crisis management should not be based on crisis theory, but should focus on the prevention and containment of crisis. At the same time, tax authorities should not only strengthen the awareness of law enforcement risks, standardize the behavior of tax enforcement, but also constantly improve and optimize tax service, and improve the satisfaction of taxpayers. The theory of public governance is a new theory in the field of public management. It emphasizes the multi-subjectivity of governance and supports the participation of managers and third parties in governance. This paper introduces the theory of public governance into the management of tax administrative crisis, and how to give full play to the respective roles of tax authorities, taxpayers and third-party organizations in the enforcement of tax laws and tax services. Thus effectively prevent and contain the occurrence of tax administrative crisis is expounded. The research mainly includes three parts. The first part is to define the tax administrative crisis and analyze its causes and roots. The second part is the introduction of public governance theory, explaining the relationship between public governance theory and tax administration crisis management. The third part is based on the perspective of public governance, from the tax law enforcement and optimization of tax service two aspects of tax administration crisis management research, put forward specific ideas and measures.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D63

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