Research On The Management Of Tax Administration Crisis In The Perspective Of Public Management

The tax department is an important national economic management department, which relates to mass taxpayers, high social attention and wide influence. Under the circumstance of frequent social conflicts and public crisis at present, the tax department is also facing crises caused by tax administrative acts. The tax administration crisis will affect the normal tax administration of the department and threaten the credibility of the tax department and its external image. Therefore, it is of great practical significance for the tax department to enhance its administration crisis management, which may successfully avoid and manage various risks and crises, guarantee normal tax work order, create harmonious relations between tax collectors and taxpayers, and promote the construction of the service-oriented tax authorities.This article defines the concept of tax administration crisis and analyzes the major reasons of tax administration crisis, which mainly dues to improper and unfair tax law enforcement as well as inattentive and inferior tax service. By analyzing the current domestic research on tax administration crisis management, this article carries out the idea that tax administration crisis management should focus on the prevention and suppression of the crisis rather than deal with it on its merits. Meanwhile, the tax authorities should not only strengthen law enforcement risk awareness and standardize tax law enforcement, but also continually improve and optimize tax service as well as improve taxpayers’ satisfaction. Public governance theory is a newly-emerging theory of public management field, which emphasizes multi-subjectivity of the governance and supports the participation of subordinates and third-party in governance.This article puts the public governance theory into the management of tax administration crisis, and illustrates how to fully combine the functions of tax authorities, taxpayers and third-party organizations in tax law enforcement and tax services so as to effectively prevent and suppress the crises of tax administration. The study includes three parts. The first part deals with the definition of tax administration crisis and the analysis of its causes and roots. The second part is the introduction of public governance theory, which explains the relevance of the public governance theory and the management of tax administration crisis. The third part, in the perspective of the public governance theory, researches on tax administration crisis management from tax law enforcement and optimization of tax services, and puts forward specific ideas and measures.