Tax Department Performance Evaluation Optimization In Perspective Of Public Finance Theory

"New Encyclopedia Britannica" defines tax as: "In the modern economy, tax revenue is the most important source of public revenue. Tax is mandatory and fixed charge, it is usually considered to be a public revenue contribution to meet the needs of government expenditure, it does not indicate to a particular purpose. Tax is free; it is not achieved through exchange. This is different with other income of the government, such as the sale of public property or issuing bonds, etc. Tax is for the welfare of the entire taxpayers. Each taxpayer shoulder the obligation of paying tax with disclaimer to the interests of themselves "This definition comprehensively shows the six features of tax: tax is charged by the government; the government charges tax by their political power; Tax is mandatory; Tax is free; Tax has a fixed limit; The government charges tax to achieve its functionsIn a market economy environment, the government's main function is to meet the needs which the market can not satisfy or items or services which the market can not provide. Tax is an important lever for the government to regulate income distribution and control economy. But in the study of Public Finance, one question has always plagued me: many experts and scholars have proposed national defense, science and technology, culture, health, education and other government provision of public goods. However, no one has proposed tax as a public product. Public Finance has stated clearly: tax revenue study is an important sector of public revenue theory, but a simple question is always there: ISN'T the expenditure of organizing tax revenue from the government finance? Since national defense and education is public products, why tax is not?With this question in mind, I consulted lots of theoretical books. Finally, a blur idea gradually becomes clear: in democracy, the elected government expresses the will of the people and meets public needs. Since the people choose the government, they have also chosen the government's national defense, education, taxation and other policies, and then tax should be a public product as national defense, education.Since tax is a public product, it has the same features with other public products. As agent of the government to provide public goods, tax department should also assess performance, make clear problems and shortcomings, clarify assess performance's value-orientations, basic requirements and principles, reconstruct assessment main body, structure and dimension, indicators and elements, to ensure tax -a public goods and service performance.This paper is divided into four main parts.The first part is to state the purpose and significance and summarize current domestic and international theoretical research on public sector performance assessment and put forward study ideas, main viewpoints and research methods.The second part is based on the analysis of the distribution theory and public finance theory. It states that tax is, in essence, a public product and service by the government for the people. It also analyzes its features as a public product.The third part is based on the prevailing practice of performance assessment. It analyses the current situation of tax department, pointing out the problems and shortcomings, such as the single subject of performance assessment, performance assessment model confusion, the uncertainty of performance indicators and elements, and so on.Part IV is about solutions. With the general principles and modalities of public product performance assessment as standards, it considers the special demands, renovates tax department performance evaluation concept, clarifies the objective of performance evaluation, develops performance assessment field, unifies performance assessment standards, indicators and elements, and scientifically assesses the performance of the tax department to improve the standard of administration.This article obtains from the public financial theory, is clear about the tax revenue not only is the public supplies main safeguard, simultaneously also has the public product the nature, from this time on the angle embarks, to the tax affairs department achievements appraised conducts the innovation research, proposed the tax affairs department achievements appraised should establish the efficiency, the fair, the service and the procedure and so on four dimensions, should highlight the target and the emphasis point, to the tax affairs department achievements appraised the system the establishment has the certain innovation significance and the model function.