"Work Together":from The Perspective Of Holistic Governance Study On Tax Culture Construction

Holistic governance is also called the whole of government, is the90’s of the last century by the British scholar Perry Hicks first proposed, this concept proposed by the British government soon after to adopt and implement nationwide, soon also got such as the UK, Australia and New Zealand, new public management reform of national attention, and in the practice of rapid promotion, become traditional bureaucracy and new public management reform after the third government management paradigm. In this context also brings about the domestic academic field of holistic governance theory of attention, hope with the help of the theory of advocating collaboration integration strategy in order to transform the government the debris of the working state. Nowadays with the rapid development of economy, the whole society on the taxation department of the increasingly high demand, the tax department enforcement and management methods have great influence on the overall quality and efficiency of tax work, affect the harmonious development of society and economy, so cultural factors into the tax department to improve tax management efficiency and service quality an effective way of. We can choose to holistic governance theory from the angle of tax culture, review some of the basic ideas and practices, as a kind of beneficial attempt.In this paper a comprehensive explanation of holistic governance theory and tax culture connotation as the breakthrough point, then analysed to holistic governance theories-the spirit of cooperation to management the necessity and feasibility of tax culture, in-depth analysis of the current tax culture construction process and the reasons for the problems, and the use of typical case on Taxation cultural construction of successful path, finally puts forward the taxation culture of holistic governance strategies, for the realization of " working together " working target to make bold exploration. The paper mainly includes the following content:First introduction. This part expounds the international background of the significance of this study, finishing at home and abroad of holistic governance theory and tax culture research, and briefly introduces the overall research thought, basic frame, main content and innovation.The first chapter is the related theories. On the holistic governance theory background, western government reform process as well as the whole of government connotation and feature undertook detailed explanation, then administrative culture and tax culture connotation and basic structure is studied.In the second chapter, the spirit of cooperation to manage tax culture gives the necessity and feasibility analysis. In view of holistic governance theory and tax culture conformity analysis, in the whole article, theoretical tools and objects of study fully connected.The third chapter points out that the current tax culture the main problems existing in the construction and an analysis of its causes. On the construction of tax culture process problems and the causes of the problems, undertook thorough exploration.The fourth chapter in w City Local Taxation Bureau tax culture construction as a case study. This paper takes w City Local Taxation Bureau tax culture construction as an example, through questionnaire, interviews and literature analysis method on w City Local Taxation Bureau conducted the investigation and study, based on the findings of the analysis, discusses the w City Local Taxation Bureau tax culture construction very fruitful behind the main practices and worthy experience draw lessons from.The fifth chapter to perfect the construction of tax culture countermeasures. According to the above analysis to improve the construction of tax culture specific paths, and points out that the construction of tax culture process needs to pay attention question.