Research On Performance Appraisal For Taxation Authority

With the development of globalization, marketization and informationization,western countries have already worked on research and practice of governmentperformance management and introduced the performance appraisal methods ofcorporation into department of government gradually from the1970s. And fromthat time,“the New Public Management campaign” commenced. In our country,as the reform of government system deepens, the government performance appraisaldraws widely attention.As an important part of national administration, tax departments are overtakingthe great responsibility of organizing national revenue, controlling macro-economyand distributing civil income so that it is of particular importance to takeperformance appraisal in tax departments. However, in the existing appraisal, taxauthorities faces problems such as that the goal of appraisal is disjointed from thecontent, the design is unsystematic, the appraisal gets formalistic, the appraisal is alack of communication and so on. As a result, a practical, reasonable, systematic,efficient and normative performance appraisal system in tax departments should beestablished, concerning our national condition and the development situation of taxcivil servant, matching the people-oriented trend and learning from successful andadvanced experience of foreign countries and corporation.This article combines theories with practice when researching. It summarizesthe existing theories of performance and performance appraisal based on relevantarticles and books, and designs the performance appraisal system in tax authorities,taking the example of QD city.This article is divided into six parts. The first part mainly introduces thebackground of the research, the significance of writing, overview of materials,research methods and framework. The second part carries on an outline of the theories that are to be used in this article, which are divided into performance theoryfoundation and performance appraisal theory foundation, involving BalancedScorecard, design of key indexes and setting of goal. The third part introduces thesituation and problems of performance appraisal in tax departments. The forth partdesigns the performance appraisal indexes of tax departments based on the exampleof QD city and this part is the focus of the whole. Firstly, it expounds the valuechain, process view and organizational structure of tax authorities and finds out thecut-in point of modern performance appraisal. Then it introduces the idea ofdesign, including three principles, four dimensions and three levels. Lastly, theperformance appraisal program application design of QD is made and appraisalindexes are designed from three different levels, comprising organization, sectionand individual, from top to down. The fifth part studies the system guarantee andoperating mechanism from feedback remediation system, application system, systemand organizational culture’s continuous development, communication mechanism,training mechanism and monitoring mechanism in order to further ensure thefeasibility of appraisal indexes. At last, the sixth part summarizes the whole textand analyses the shortage of it.This text at summary, induce and analytical domestic and international relevantthe results theory study foundation up, from general arrive special, arrive tax sectionfrom the public section, this article issues a basic model that is applied to taxauthorities’ performance management which is of big significance for the practicalapplication of performance management in tax departments.