Research On The Role Of Tax Department In Purchasing Public Services In City T

This article takes Philip Cooper 's contract governance theory as a guide,and applies the“integration-operation-separation” model of contract governance theory to the case of using T city tax department to purchase public services."Contract conclusion-contract execution-contract termination" is the main line of analysis framework.The framework expounded the different roles of government departments in the three stages of contract conclusion,contract execution,and termination,and then based on this in-depth analysis,it was concluded that the role of government departments in the process of purchasing public services in the city of T The shortcomings and deficiencies in the role are mainly due to the lack of participation of the public in the process of determining the demand,the lack of competitiveness and openness in the process of determining the supply side,the inadequacy of public service standards,the insufficient supervision and management,and the incomplete evaluation mechanism of the purchase effect 1.The role of supply-side trainers is lacking.In response to the above problems,based on the theory and practice analysis of contract governance,this article proposes to improve the role-playing role of the tax department in purchasing public services from the three stages of contract conclusion,contract execution,and contract termination.First,the contract conclusion stage should focus on public participation and good The determinants of public service needs,the competition mechanism,and the determinants of the supply side.The second is that the contract execution phase must have clear and quantitative public service standards,and improve the supervision mechanism in many channels.The third is the contract termination phase.The assessor of the effect must also be a nurturing supplier.This article analyzes the role of government in purchasing public services by using contract governance theory,which can enrich the expansion and application of contract governance theory,make up for the lack of existing theoretical research,and provide theoretical support for government departments to better achieve role positioning.At the same time,by analyzing the example of the public service purchase by the taxation department in T city,it is found that the role of lack of position,dislocation and misplacement in the process ofthe public service purchase by the grassroots taxation department,and then try to find a solution to provide a better development for the taxation department to purchase public service The idea is of positive significance for improving the quality and efficiency of tax authorities in purchasing public services and improving tax compliance.