西方激励理论框架下我国税务激励优化阐释

发布时间：2018-01-31 16:53

本文关键词： 税务激励税务人员西方激励理论过程型激励绩效考评　出处：《会计之友》2017年22期 　论文类型：期刊论文

【摘要】：西方激励理论是一类重要的管理理论,一直受到国内外税务管理领域的关注。我国税务激励机制功能的滞后已严重制约了税务人员积极性和创造性的发挥。传统的激励理论沾染了计划经济的痕迹,无法适应现代税务管理的发展,而西方激励理论为我国税务激励机制改革提供了理论支持。目前,西方税务激励理论在我国税务系统中的应用并不成熟。不过,随着我国税务改革的深入,现行的税务管理制度越来越适合于西方激励理论的引入。结合我国税务激励功能缺失现状分析,在西方激励理论框架下,我国税务激励机制改进应从八个方面展开。西方激励理论与我国税务机制的融合是一个长期的探索、反思和改进的过程,需要充分发挥税务人员的敬业精神并挖掘税务人员的业务潜力。
[Abstract]:Western incentive theory is an important management theory. The lag of tax incentive mechanism in our country has seriously restricted the enthusiasm and creativity of tax personnel. The traditional incentive theory has contaminated the trace of planned economy. It can not adapt to the development of modern tax administration, but the western incentive theory provides theoretical support for the reform of tax incentive mechanism in China. At present, the application of western tax incentive theory in our tax system is not mature. With the deepening of China's tax reform, the current tax management system is more and more suitable for the introduction of western incentive theory. The improvement of China's tax incentive mechanism should be carried out from eight aspects. The integration of western incentive theory and Chinese tax mechanism is a long-term exploration, reflection and improvement process. Need to give full play to the professionalism of tax personnel and tap the business potential of tax personnel.
【作者单位】：江苏大学;
【基金】：教育部人文社会科学规划项目“公平偏好下知识型团队知识资本开发机制研究”(15YJA790023)
【分类号】：F812.42
【正文快照】： 一、引言税务激励机制建设是我国税务系统的核心任务之一,目的在于调动税务人员的工作积极性,挖掘税务人员的工作潜力,纠正税务人员工作中的不当行为,在强化税务征管的同时逐步改进纳税人满意度。相比西方国家,我国税务征管机制过于僵化,原则性不强、灵活性缺失、违法乱纪行为

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