Study On The Efficiency Of Tax Administration In China

To be accompanied by tax, tax administration came into being. It attracted extensive attention worldwide since ancient times. Good tax administration can provide strong guarantee for the exerting of Tax function, and it also can gather strength developing the national economy. The efficiency of tax administration is an essential problem of national tax administration, to get a high efficiency with lower cost is an important subject that governments and their various functional departments pay attention to and strived to resolve. Tax authorities in developed countries made changes in various directions in the long-term tax practice. Using making adjustment on the organizational structure, performance stimulation and some other useful measures to make the costs have been optimized and the efficiency of tax administration has been improved.Along with the development of our socialist market economy in recent years, the revenue of tax has grown dramatically, but at the same time, our investments in tax also has a steadily increasing tendency, the phenomenon of unreasonable cost is conspicuous while the tax loss is serious, the efficiency is relatively low, research on the efficiency of tax administration is endued with great theoretical and practical significance in the process of promoting the international standards modernization management.The paper divides into six parts, the first part is introduction, the second part initially introduces elementary knowledge relating with tax administration, such as its concept, trait, its contents and principles, then illustrates the connotation and the meaning of tax efficiency, and summing up the factors affecting the efficiency of tax administration. The third part discusses the evalution on the efficiency of tax administration, firstly it confirms the propose and basic principle for choosing assessment standards, then determines the administrative efficiency indexes reflected the output of tax administration in quantity and the tax compliance indexes in quality. The forth part analysis the basic prospection of our country's economy and tax revenue at first, adopts the data which can be acquired and chooses the relevent indicators to estimate and analysis our existing condition of tax administration, and then make an evaluation about the current situation of the tax administration efficiency. On the basis of these researches mentioned above, the fifth part puts forward some ideas and proposals for optimizing tax cost and increasing the efficiency. The last part of this thesis part six summarizes the main points of this paper, point out the inadequate matters in the research and the future perspectives in this field are also raised.