Government Public Tax Revenue Cost And Efficiency Analysis

Throughout history, power has been supported by finance. For any state, some source of funds is necessary to guarantee that its organs can work smoothly and all the functions of community are exercised effectively. Or, the full exercises of public administration activities are always accompanied by a variety of costs and expenses. On the one hand, the administrative costs and expenses are mainly paid by taxation. On the other hand, the administration and control process of taxation, is itself a kind of public administrative activity, which also needs to be funded. We shall call this taxation cost. Minimization of taxation cost and maximization of tax efficiency are long established important principles for any governments in its taxation administrative activities. Through theoretical and actual example analysis, this article aims at investigating the reasons for our high taxation cost, and identifying some countermeasures to reduce taxation cost and improving tax efficiency. We hope it will help to increase cost consciousness in our public administration activities and provide references for making policy. The research contents mainly include three parts:Part I , Basic theoretical research into taxation cost and efficiency. This section mainly synthesized the internal and external theoretical research. On the base, to generate and describe some concepts of taxation cost and efficiency. On the base, I have classified the major index systems that measure and reflect taxation cost and tax efficiency. In addition, the inner connections between the different indices and the taxation cost and efficiency are analyzed.Part II Current issues in Assessment and Analysis of taxation cost and tax efficiency. In this part, some macro-analysis and actual examples are used to analyze the current situation of area taxation cost and efficiency. Also this helps to further explain the impacts that some major indices have on taxation cost and efficiency and predicted some future trends.Part III, Research into countermeasures for Reducing cost...