Building A Diversified Tax Performance Evaluation Main Exploration

The government performance is a significant factor of national competitiveness, so improving the government performance is the core of modern government management. Taxation, a vehicle for the government to face the taxpayers directly, is a combining site of the national interest and the public interest. Hence, the evaluation of the public towards the public administration can be directly affected by the tax administration performance. The Revenue carrying out the performance evaluation would bring about several advantages, including raising the standards of administration in accordance with the law effectively, establishing public accountability and customer-orientated management concept as well as playing the function of "accumulate wealth for the country, enforcement law for the people" better.The validity and the reliability of the performance assessment are influenced by the main assessment strongly. Every estimator has his own particular assessment perspective, irreplaceable comparative advantage and limitations hard to overcome by himself. It has a very important theoretical and practical significance for the acceleration of performance evaluation in the Revenue and the increase of assessment's validity and reliability to construct a scientific and rational structure of the main assessment and to put the effectiveness of the multiple main assessments into full play from the actual characteristics of the Revenue.The article is divided into four parts:On the base of defining such basic concepts as revenue performance, performance evaluation and main assessment, the first part summarizes the theory and practice researches on the main assessment of the government performance. It also analyzes the difference between the main assessment and its influence to the assessment error; and then elaborates the importance of the diversity of the main assessment.In the second part, it is proposed that the main assessment should be diverse, independent, professional, authoritative, political rational and cost saving. It carries out a comparative analysis on the tax performance evaluation from the perspective of stakeholders, including the taxpayer, straight leadership, revenue staff and expert group.In the third part, the author concludes the problems and deficiencies in the main assessment by studying the cases of performance evaluation carried out by Shanghai Taxation Bureau Nanhui Branch on administration credit rating management, analyzes the organization, the function basis and the motive of the tax performance evaluation on assumption of rational economic man; and uses the public choice theory and principal-agent theory to analyze the causes of the limitation of the main assessment.In the fourth part, considering the features of tax management and the organizational environment, the author puts forward the proposals and measures to promote the diversity of the main assessment from the perspective of assessment system, assessment environment, assessment institution, assessment capacity and so on. The proposals and measures are hoped to improve the effectiveness of the performance evaluation in the Revenue by bringing the potency of the main assessment in to full play.