The Research On Performance Evaluation Of Tax Administration Of Z County State Tax Bureau

As a key national administration of China Tax Bureau runs to levy and manageall about the taxation Whether the public products could be supplied on time, or thewhole administrative work could be done well and orderly depend both a lot upon theTaxation Bureau. Therefore, to manage the tax revenue effectively could be veryimportant for the whole finance of the Chinese Government. For the past few years,along with the people’s stronger public self-preservation, the exposed problems oflow efficiency, higher cost, less outcome from the Taxation Bureau during the taxlevy have gotten a lot attention. For that reason, the performance evaluation whichaims at the taxation levy results is now concerned. This is also a way to supervise theadministration of Tax Bureau for the public.In this paper, for the purpose of improving the work of tax administration, theauthor took the performance evaluation of the Z County State Tax Bureau as an objectitem, on the basis of consulting many relevant theories in the similar field, showed avery reasonable and scientific way to push evaluation performance forward in practice.The process of performance evaluation was carried out closely around the target ofperformance evaluation in this study, the author had built a set of complete indicatorssystem on the macro-,the medium-, the micro-perspectives to evaluate the three bigparts here blow: the environment of tax administration;the economical efficiency, theeffectiveness and social efficiency of Z County State Tax Bureau’s work; the amountof tax source of Z County, tax supervision, and the public tax compliance level.Accordingly, the whole set of performance evaluation indicator system that the authorhas built will objectively describe and analyze above-mentioned three-levelperspective. As to give the performance evaluation of Z County State Tax Bureau areasonable evaluation, on the basis of the information acquired,qualitative analysisand quantitative analysis were adopted, also feasibility and operability wereconsidered, meanwhile AHP(The analysis hierarch y process) and fuzzy overall meritmethod were used in this paper.The result of the performance evaluation of Z CountyState Tax Bureau showed that: comparing to that of2011,the performance of Z Count yState Tax Bureau is promoted. Meanwhile, the performance evaluation indicatorsystem builted can be used into practice with scientificity and operability. Finally, theauthor gave some instructive suggests for the existing problems,that may guide the Tax Bureau to administrate more effectively.