| Tax Payment Evaluation System is a brand-new research project in modern tax-management. This system has great practical importance in monitoring tax source, optimizing the service of tax paying and perfecting the taxation system. However, there are many problems during the experimental process of tax payment evaluation in county-level taxation agencies, which restricts the improvement of constructing tax payment evaluation seriously. This thesis focuses on the problems that have been examined in the experimental units; and concentrates on improving the ways of perfecting tax payment evaluation from theoretical and practical aspects. This study has been conducted from three aspects: 1) based on systemic analysis method and literature study method, the author has given the definition of the county-level taxation agencies and tax payment evaluation; besides, the author has also described the working content, procedure and basic measures of the tax payment evaluation in the county-level tax agencies to note down the whole structure of the tax payment evaluation in county-level tax agencies; 2) by doing social investigations, the author has grouped and analyzed all the problems that have been found; 3) since every section of the tax payment evaluation system is full of game actions between the executive agencies and taxpayers, the author takes the game theory as the theoretical framework and then proposes Countermeasures from the following two aspects: perfecting the organizational system and perfecting the evaluation methods. In the research on tax payment evaluation according to branches, this thesis is based mostly on quantitative analysis and also has constructed and used a mathematic model, which has fulfilled the purpose of discussing tax payment evaluation from the angle of quantitative analysis. Based on case studies, this thesis has demonstrated the feasibility of the Countermeasures from an empirical point of view. |
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