摘要
作为国家治理体系的重要组成部分,税收发挥着基础性、支柱性和保障性作用。构建税收治理能力评价指标体系有助于客观衡量税收治理能力,推进税收治理现代化目标,同时有助于提升国家治理水平。在借鉴国外现代税收治理能力衡量指标的基础上,结合税收治理现代化目标,运用平衡计分卡理论,从经济匹配、纳税服务、税收遵从、风险管控、征收效率和人力资源六个维度构建税收治理能力评价指标体系。最后,基于S省的具体数据,测算和分析了税收治理能力,验证了指标的科学性和可行性,并对存在的问题提出相应的对策建议。
As an important component of national governance system,taxation plays a fundamental and supportive effect.Establishing an evaluation index system for tax governance ability is helpful to measure tax governance ability,to promote the modernization of tax governance,and meanwhile,contribute to improve national governance to a higher level.Combining foreign modern tax governance indicators with the goal of Chinese tax governance modernization,this paper uses the balanced scorecard to construct an evaluation index system of tax governance ability from six dimensions including economic matching,tax service,tax compliance,risk management,collection efficiency and human resources of tax authority.This paper also verifies the scientificity and feasibility of the indicators by calculating and analyzing the data of S province,and puts forward corresponding policy recommendations for the existing problems.
作者
王宏伟
WANG Hong-wei(Shaanxi Provincial Tax Service, State Taxation Administration, Xi’an 710068, China)
出处
《西安财经大学学报》
CSSCI
2020年第1期120-127,共8页
Journal of Xi’an University of Finance and Economics
